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My doubt is that when draft order dated Dec 2018 was duly served on the assessee , the original 148 notice should have been served on that day or not? In other words notice 148 was not at all ACTUALLY served rather DEEMED service was effected.
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No..notice under section 148 would not be issued alongwith order.
You have stated that notice is issued on 21.3.2018. Then on what basis you are stating that notice was not issued at all.
Anyways, the only remedy is to file appeal with condonation application
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