Court Finds Rejection of Appeal Incorrect; Orders Certified Copy of Demand Notice with Assessment Order Issued.

Service of original demand notice from the petitioner - Failure on the part of the petitioner to produce the original demand notice, along with the appeal memorandum cannot be treated as a defect which can be cured by the petitioner. Rejection of the appeal for failure of the petitioner to produce the original demand notice is, therefore, incorrect and against law - the 1st respondent is directed to issue the certified copy of the demand notice attached with the assessment order - HC .....

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