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2014 (2) TMI 900 - HC - Income TaxPresumption of service of Notice u/ 148 of the Act – Held that:- The aspect that the assessee had responded to a notice issued under Section 142(1) was not pursuant to the original notice dated 31.03.2006 - being a pure issue of fact, the Court disinclined to investigate the matter further given that no other question of law arises for consideration as to whether notice was served or deemed to have been served is “ subject to other conditions “ ordinarily a question of law – there is no reason to believe that it is otherwise in the facts of the case – Decided against Revenue.
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