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2004 (4) TMI 45 - HC - Income TaxReassessment proceedings - with regard to the assessment years 1997-98 and 1999-2000, the assessments were not completed u/s 143(3) but u/s 143(1). In this connection it was necessary to take sanction of the Deputy Commissioner u/s 151(2) for issuing notices u/s 148, but such sanction has not been obtained - notice dated March 3, 2003, under section 148 for the assessment year 1997-98 in respect of the petitioner was issued beyond four years of the expiry of the assessment year. Hence, the said notice, is also illegal on this ground. - For the reasons given above, the impugned notices and assessment proceedings are quashed. The writ petition is allowed.
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