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    <description>The SC held that assessments for the relevant years were not invalidated by non-service of s.143(2) notices on nine of ten legal representatives where one representative received notices, appeared by authorised agent, produced books and did not object to jurisdiction until appeal. The Court allowed the Revenue&#039;s appeals, set aside the HC judgment, and answered the referred question in favour of the Revenue, treating the non-service as at most an irregularity properly addressed on appeal rather than a ground to cancel the assessments.</description>
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