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2017 (11) TMI 569 - HC - Income TaxNon-service of notice u/s 148 within the prescribed time - Whether the ITAT has erred in not having considered the issue of non-service of notice u/s 148 within the prescribed time frame despite this fact emerging from the assessment record? - Held that:- Having considered the order, the first contention that notice was not served, is not open after the remand order. In our considered opinion, the view taken by the Tribunal is just and proper. The question is required to be answered in favour of the department against the assessee.
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