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2010 (3) TMI 1166 - AT - Income TaxExtract: ....... proper enquiries being made for the service of notice under s. 158BD of the Act, upholding the alternative plea of the assessee, we confirm the order of CIT(A) that the service of notice in the present facts and circumstances is invalid. The ground of appeal raised by the Revenue is dismissed. 29. In the result, appeal of the Revenue is dismissed.
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