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2005 (7) TMI 54 - HC - Income TaxReassessment – notice - object of giving notice is to inform a "person" concerned with the matter. If a person receives information/notice by any source and thus had opportunity of defending him, then the mere fact that notice as per statutory provision, or in a particular mode prescribed under law, has not been given, will not vitiate the action/decision for the reason that the purpose of giving notice was achieved and no prejudice is caused to the concerned on this score - writ petitions have no merit and deserve to be dismissed
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