2015 (7) TMI 630
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....ONDENT : SMT.SOBHA ANNAMMA EAPEN JUDGMENT The petitioner challenges Ext.P3 assessment order on the ground that, the order was issued without giving substantial opportunity to raise objections. 2. In Ext.P3 order it is stated as follows: The above notice had been sent to the dealer by registered post on 13.04.2015. But the Postal Authorities have returned the same to point out that 'n....




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