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2007 (8) TMI 343 - SC - Income Tax
Whether there has been a proper notice of demand served on the decree-holder (assessee in default) according to law?
Held that:- As the Special Court having noted the relevant legal provision for rejecting the applications, no exception can be taken to the order passed by it. At any rate we have examined the matter on merits and have arrived at a conclusion that the intervention applications were not maintainable before the Special Court. Appeal dismissed.