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2002 (8) TMI 95 - KERALA HIGH COURT
Reassessment, Export, Special Deduction - notice under section 148 - "(1) Whether, on the facts and in the circumstances of the case, was the Tribunal right in holding that the reopening of the assessment is valid, in a case where the assessment has been reopened under section 147 since the time to issue a notice under section 143(2) was over? - (2) Was the appellant entitled to benefit of section 80HHC(2)(a) of the Act as regards extension of time limit for bringing into India, the foreign exchange earned by the appellant?" - both the income-tax appeals are dismissed.