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2009 (11) TMI 535 - HC - Income TaxProper service - assessee refused to accept the service of the notice - search and seizure operation was conducted on his premises of assessee - Held that: - Revenue is unable to show that there was any refusal of the assessee to accept service as has been assumed in the question referred - Tribunal has categorically held that no other mode was adopted and steps for service of notice were taken about a week before the time was expiring - question has to be answered against the Revenue and in favour of the assessee
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