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    <title>Notice u/s 143(3) Valid as Assessee Did Not Challenge Service Requirement with Affidavit.</title>
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      <description>Section 143(2) uses the word ‘service of the notice’, not issuing of the notice but since the Assessee has not rebutted this fact by filing Affidavit, notice u/s 143(3) held as valid - AT</description>
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