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    <title>2012 (9) TMI 197 - ITAT, AGRA</title>
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    <description>The Tribunal upheld the dismissal of the appeal, confirming proper issuance and service of the notice u/s. 148 of the IT Act. The Tribunal emphasized the presumption of service when a notice is dispatched correctly and found no merit in the appeal, citing legal precedents. The appeal of the assessee was consequently dismissed, emphasizing the importance of accurate addressing and dispatch of notices in tax matters.</description>
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      <title>2012 (9) TMI 197 - ITAT, AGRA</title>
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      <description>The Tribunal upheld the dismissal of the appeal, confirming proper issuance and service of the notice u/s. 148 of the IT Act. The Tribunal emphasized the presumption of service when a notice is dispatched correctly and found no merit in the appeal, citing legal precedents. The appeal of the assessee was consequently dismissed, emphasizing the importance of accurate addressing and dispatch of notices in tax matters.</description>
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