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2007 (9) TMI 239 - HC - Income TaxNotice u/s 143(2) sent through registered post – in compliance with second notice assessee attended assessment proceedings - assessee filed an affidavit denying service of earlier notice only before the Tribunal for the first time - assessee has not been able to rebut the presumption that notice has been served – assessment framed u/s 143(3) on basis of earlier notice cannot be held without jurisdiction as notice u/s 143(2) was served on the assessee within the prescribed time
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