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1998 (10) TMI 64 - KERALA HIGH COURT
Extract:
.......ature since it empowers reopening of an assessment after the period of limitation of four years and hence must satisfy the test strictly. For the above reasons, the impugned notice exhibit P-7 is illegal inasmuch as it does not satisfy the requirement of section 147 of the Act. Hence, exhibit P-7 notice is quashed. The original petition is allowed.