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    <title>2010 (7) TMI 939 - ALLAHABAD HIGH COURT</title>
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    <description>Service of a reassessment notice is valid where it is tendered to the dealer&#039;s authorised representative at the business premises, refused, and supported by a verified process-server report; refusal constitutes sufficient service under the prescribed rule. Writ jurisdiction does not ordinarily extend to examining the sufficiency of material initiating reassessment or resolving disputed facts, particularly where statutory appellate and recall remedies are available. On these principles, objections to notice service and reassessment action fail, leaving the assessee to pursue the available statutory remedies.</description>
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      <link>https://www.taxtmi.com/caselaws?id=165363</link>
      <description>Service of a reassessment notice is valid where it is tendered to the dealer&#039;s authorised representative at the business premises, refused, and supported by a verified process-server report; refusal constitutes sufficient service under the prescribed rule. Writ jurisdiction does not ordinarily extend to examining the sufficiency of material initiating reassessment or resolving disputed facts, particularly where statutory appellate and recall remedies are available. On these principles, objections to notice service and reassessment action fail, leaving the assessee to pursue the available statutory remedies.</description>
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      <pubDate>Tue, 13 Jul 2010 00:00:00 +0530</pubDate>
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