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2012 (11) TMI 1053 - PUNJAB AND HARYANA HIGH COURTNon speaking order - service of penalty notice on the friend of the appellant - Held that:- It is not disputed that the notice bears the signatures of the friend of the appellant. This certainly does not fall within the array of the persons specified under rule 79(1)(a) of the Rules. Further the report of the process server dated November 7, 2010, about seven months after the alleged service of notice, on which reliance had been placed by the appellate authorities also could not have formed the basis for rejecting the plea of the appellant. The notice had, thus, not been validly served upon the appellant. Thus the order dated April 20, 2010 passed by the Assessing Authority imposing penalty under section 38 of the Act was without affording any opportunity of hearing to the appellant.
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