Trading Liability Exists Without Written Off in Books; No Additions u/s 41(1) Despite Missing Notices.

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....Additions u/s 41(1) - Authorities Below has presumed that the trading liability ceased to exist as the notice u/s 133(6) of the Act issued were not served - liability cannot cease to exist until and unless it is written off in the books of account of assessee - No additions - AT....