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    <title>1972 (9) TMI 162 - RANGOON HIGH COURT</title>
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    <description>Service of income-tax notice on an authorised agent of a Hindu undivided family carrying on business through that agent was held to be valid. Section 63 was construed as permitting, rather than restricting to exclusive modes of service, notice by post or as a summons under the CPC, and the reference was answered in favour of the Revenue. The court rejected the contention that service had to be confined to the family member, manager, or adult male member expressly mentioned for a Hindu undivided family.</description>
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