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SUPREME COURT OF INDIA held on Aug 13, 2019 that when there is complete absence of notice under section 143(2) then entire proceedings would be invalid and in that case no cure even if the assessee participated in assessment proceedings.
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Tribunal can not dismiss an appeal for default of non appearance of the assessee or his council appeal has to decided on merits.
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धारा 133(6) 131(1) के संबंध में महत्वपूर्ण जानकारी