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1972 (6) TMI 22 - HC - Income TaxAssam Agricultural Income Tax Act, 1939 - It is specifically averred by the petitioner in petition that "no notice under section 19(2) of the Act was served upon the petitioner and the order of assessment was passed without service of such notice upon the petitioner." - When the assessee does not file return of income and no notice under s. 19(2) was served whether assessment could be completed also whether question of service of notice can be looked into a writ petition against assessment order without issue of notice
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