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4. In the present case, the return was filed on October 31, 2001, and in terms of Section 143(2) the notice had to be served on the assessed on or before October 31, 2002. The argument is that there were two modes of service, i.e., by speed post as well as by a process server. The date of service, so far as speed post is concerned, is said to be November 1, 2002, but so far as the process server is concerned it is stated to have been effected on October 31, 2002. The Tribunal has accepted the contention of the assessed that the date of service through speed post was November 1, 2002. Even before us, the appellant has not produced any material to suggest that the notice sent by speed post was served on any earlier date. On the other hand, it is sought to be contended that since the notice was dispatched by speed post on October 30, 2002, that should be the deemed date of service. We are unable to agree. So far as service by speed post is concerned, one point stands covered against the Revenue in CIT v. Lunar Diamonds Ltd. .