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1969 (8) TMI 6 - SC - Income TaxBest Judgment Assessment - Agricultural ITO can not proceed directly to assess to best of his judgment u/s. 20(4) without serving a notice u/s. 19(2)- If no return is made in response to a public notice under s. 19(1) of the Act and no individual notice is served u/s. 19(2) there would be no pending proceedings and it would be a case of escaped assessment - revenue appeal dismissed
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