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2019 (4) TMI 786 - SC ORDERNotice u/s 148 served by affixation - Notice u/s 148 issued by hand but due to holiday, security guard refused to accept - Notice send through registered post was also un-complied with - no proper service of notice on the assessee, re-sessment proceedings, are bad in law - HELD THAT:- In view of Circular No. 3 of 2018 dated 11th July, 2018, and since the tax effect is low, we are not inclined to entertain this appeal. The appeal is dismissed on this ground alone. However, question of law is kept open.
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