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Validity of notice u/s 143(2) - scrutiny assessment - notice dated 29/09 was given to the postal authority for speed post delivery on 30/09 - the same cannot be presume that served as on 30/09 - assessment u/s 143(3) is not sustainable - was rightly quashed - HC

Income Tax - Validity of notice u/s 143(2) - scrutiny assessment - notice dated 29/09 was given to the postal authority .....

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