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2008 (5) TMI 443 - HC - Income TaxCA possessed the requisite 'authority' to receive the notice u/s 143(2) on behalf of the assessee and in rejecting the assessee's plea against the validity of assessment on the ground of non-service of notice u/s 143(2) within the stipulated period of one year. Held that:- The Tribunal being the fact finding authority should examine the material on record and give basis for coming to a conclusion that Sri G. K. Lath possessed requisite authority to receive the notice. The Tribunal has not considered Order V, rule 12 of the Code of Civil Procedure. Set aside to Tribunal.
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