2008 (9) TMI 947

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....rned Counsel appearing for the parties. 2. While challenging the order of the Tribunal dated 27-9-2007, it is contended that the Assessee having not filed any fresh returns in response to the notice under section 148 of the Income Tax Act, the Tribunal erred in holding that notice under section 143(3)(2) ought to have been served upon the assessee before taking any further proceedings and on this....