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1996 (4) TMI 88 - ALLAHABAD HIGH COURTExtract: .......mar Rastogi 1980 124 ITR 381, where it has been held that notice on an unauthorised person is not valid. As regards the first question, it has also to be decided in favour of the assessee in view of the findings of the Tribunal. Thus all the three questions are answered in the affirmative, i.e., in favour of the assessee and against the Department.
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