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2005 (3) TMI 381 - AT - Income Tax
Extract:
.......ter having held the service of notice under section 148 on Shri M.K. Tyagi, Chartered Accountant as invalid in the eyes of law, are further of the opinion that all subsequent proceedings including the ex parte assessment framed on 26-3-2001 in assessee s case were illegal and void ab initio. 21. In the result, the appeal of the assessee is allowed.