2002 (9) TMI 85

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....r will dispose of two Income-tax Appeals Nos. 132 and 133 of 2002, in which common questions of law and facts arise. The only question that was raised before the Tribunal and in fact throughout the proceedings by the assessee was that the notice under section 143(2) of the Income-tax Act, 1961, had not been validly served. It is on record that a notice under this provision was initially served ....