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    <title>1958 (5) TMI 58 - HIGH COURT OF PUNJAB &amp; HARYANA</title>
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    <description>Service of income-tax notice was treated as valid where the notice was handed to the assessee in his presence and accepted by his accountant because he was physically unable to sign. The court treated service as effected at the assessee&#039;s instance and in his presence, so no further attempt at personal service was required. Technical objections to the manner of service did not invalidate the notice or the assessment proceedings. The petition seeking a reference was rejected.</description>
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      <description>Service of income-tax notice was treated as valid where the notice was handed to the assessee in his presence and accepted by his accountant because he was physically unable to sign. The court treated service as effected at the assessee&#039;s instance and in his presence, so no further attempt at personal service was required. Technical objections to the manner of service did not invalidate the notice or the assessment proceedings. The petition seeking a reference was rejected.</description>
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