Notice Deemed Served: Assessee Fails to Prove Otherwise, Proceedings Upheld u/s 292BB of Income Tax Act.

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....The moment, the notice is signed and put in the course of transmission by the department, the notice is deemed to be served, unless the contrary is proved. The assessee had not proved contrary, therefore, notice U/s 143(2) of the Act has been served on the assessee properly by the Assessing Officer - proceeding sustained r.w.s 292BB - AT....