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2003 (9) TMI 327 - ITAT JODHPURExtract: ....... Act) were neither sent at the assessee s address at Jaipur nor served upon the assessee, the assessment order under appeal is declared to be bad in law and consequently quashed. AO may proceed from the stage of issuance and service of a proper notice, if the law relating to limitation permits so. 7. In the result, the assessee s appeal is allowed.
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