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2012 (9) TMI 197 - AT - Income TaxService of notice issued u/s 148 - assessee contending non-serving of notice - Tribunal earlier remanded back matter to determine whether onus laid upon the revenue as regards the service of notice stands discharged or not - Held that:- There is no dispute that the address of the assessee mentioned in the CIT(A)’s order as well as in appeal papers filed by the assessee. It is, admitted fact that proper notice u/s. 148 was issued at the correct address of the assessee and was also dispatched through speed post to the assessee. The speed post cover containing the notice u/s. 148 did not return back to the Revenue Department. In terms of section 27 of the General Clauses Act, if a notice is properly addressed and dispatched through registered post, there is a presumption that it has been served upon the assessee. The assessee has not brought any material on record to rebut such presumption. It is, therefore, clear that the notice u/s. 148 was properly issued to the assessee - Decided against assessee
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