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2010 (4) TMI 856 - HC - Income TaxService of notice u/s 143(2) - Was the unsigned notice under section 143(2) of the Act deemed to have been served on the assessee because it was posted within the prescribed period, though received by the assessee thereafter? - held that:- he notice under section 143(2) which is the foundation for assuming jurisdiction to make an assessment in the case of an assessee under section 143(3), had been assumed by the Assess- ing Officer on the basis of a notice which though issued on November 29, 1996, fixing the date of hearing on December 19, 1996, was in fact sent by the registered post with A. D. and was served on the assessee on Decem- ber 2, 1996, which was not permissible in law. - Decided in favor of assessee.
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