2002 (9) TMI 85

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..... conclusion that the notice under section 143(2) of the Act had not been validly served and, there fore, the assessments were cancelled. The question whether notice was validly served or not is a pure question of fact and, in our opinion, no question of law much less a substantial question of law arises from the order of the Tribunal. Consequently, these appeals are dismissed. - - - - - Dated:- 1 .....

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..... e assessee. It is not known how the Department obtained this address. It is clear from the finding recorded by the Tribunal in paragraph 11 of its order that the address as furnished by the assessee was C/o. Gupta and Gupta, Agro Tech., Near Police Post, Sadar Bazar, Karnal, and the notices were sent at the address of Hindustan Agro Tech. 106, HSIDC, Sector 3, Karnal. In view of these findings, th .....

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