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2007 (8) TMI 322 - HC - Income TaxNon-service of notice - case of the assessee was that it was only when he received a notice under sections 142(1) and 143(2) of the Act that he came to know that a notice had been issued to him under section 147/148 – notice received by person other than assessee – not proved that person was authorized - onus would be on the Revenue to prove deemed receipt of the notice - Revenue did not discharge this burden - if a summon is accepted by a person who is authorised to do so, then only can it be said that the defendant (or the assessee in this case) has received the summons or that that service is good service
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