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2011 (4) TMI 1371 - ITAT LUCKNOW
Extract:
.......Act and since the notice u/s 143(2) of the Act has not been served on the assessee, the assessment is held to be invalid. As such we do not see any merit in the appeal of the Department. 12. In the result, the Cross Objection of the assessee is allowed and the appeal of the Department is dismissed. (Order pronounced in the open court on 08/04/2011)