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2009 (10) TMI 9 - ALLAHABAD HIGH COURTExemption u/s 10(23-C) – rejection of – place of service of notice – opportunity of being heard – Petitioner in the writ petition as well as in rejoinder affidavit has tried to contend that notice was served on the petitioners. It has been reiterated that the petitioners have got its head office at Lcuknow and the petitioner is assessed at Lucknow, as such there was no occasion for serving notice at Bareilly. Petitioner in the writ petition as well as in rejoinder affidavit has tried to contend that notice was served on the petitioners. It has been reiterated that the petitioners have got its head office at Lcuknow and the petitioner is assessed at Lucknow, as such there was no occasion for serving notice at Bareilly. - held that - as such liberty is given to the petitioner to approach the CCIT ventilating its grievances.
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