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2017 (9) TMI 380 - HC - Income TaxValidity of notice under Section 158BC - valid service of notice - authorization to issue notice - Held that:- The notice under Section 158BC of the Act is said to have been served upon the counsel representing the respondent-assessee. However from the findings as returned by the Tribunal, it is apparent that the counsel upon whom, the said notice is said to have been served, was never authorized or engaged by the respondent-assessee and he had never represented the respondent-assessee even earlier. The Third Member categorically returned a finding that there was no valid service of notice. We do not find any error of law in the findings so returned by the Tribunal. In view of the aforesaid finding when there was no valid service of notice, we are of the opinion that there is no substantial question of law in this connection and the appeal does not even require adjudication on merits.
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