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2011 (11) TMI 234 - HC - Income TaxValidity of 143(2) - Once the assessment was done and appeal was filed but no specific ground regarding service of notice under Section 143(2) was taken, the said ground was belatedly taken by way of additional ground - Held That:- Tribunal was not justified in granting relief to assessee. Manner of Service of Notice 143(2) - Held That:- the tax assistant went to the property which was mentioned in the notice but as the respondent-assessee could not be found at the said address, they took steps and went to the new address which was made available. Notice shall be deemed to be proper.
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