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2007 (5) TMI 237 - HC - Income TaxService of notice - provisions of Section 282 of the Act with regard to the service of notice has been dully complied with by the Revenue. Since the notice under Section 143(2) of the Act sent by the registered post had not been received back “unserved” within thirty days of its issuance, so there would be presumption under the law that notice has been duly served upon the Assessee – subsequently assessment order was also justified
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