2007 (10) TMI 672

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....by the Income-tax Appellate Tribunal, Delhi Bench 'B' in ITA No. 416/Delhi/1996 relevant for the assessment year 1992-93. 2. The only issue that arises in this case is whether notice under section 143(2) was served on the assessee within the period of limitation. 3. It transpires from a perusal of the record of the case that the notice was actually issued on 30-11-1993 by registered post, which ....