1991 (2) TMI 85

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..... learned Commissioner rejecting the petitioner's contention that he was served with a notice of hearing for October 28, 1985, on October 26, 1985. The learned Commissioner did not decide the matter on merits. Besides rejecting the petitioner's contention that the notice of hearing was served on October 26, 1985, the learned Commissioner further observed that, moreover, at this distance of time, he .....

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