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    <description>Service of notice and assessment documents by affixation at the assessee&#039;s last known address was treated as valid where the assessee did not comply with notice requirements or provide a fresh address. The Tribunal&#039;s finding that the belated first appeal was not supported by any reasonable cause was based on the record and was neither illegal nor perverse. On that factual foundation, the challenge to dismissal of the appeal as time barred failed, and no substantial question of law arose in second appeal.</description>
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