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1981 (11) TMI 95

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.... the appeal by the assessee pending before him, without notice to the assessee. 2. None is present for the assessee when the case is called for hearing. We have heard the Revenue. 3. It is seen that the AAC fixed the case for hearing on 6th Oct., 1980 by a notice sent by registered post, which was returned back unserved by the postal authorities with the remark that there was no such person ....