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2011 (1) TMI 348 - ITAT NEW DELHIReopening of assessment - Whether valid service of notice has been served upon the assessee within the limitation provided u/s 149 (1) (b) of the Act - The notice could be served at any point of time before the expiry of 6 years, if AO has reasons to believe that income has escaped assessment but, such reasons are also to be communicated to the assessee before the expiry of the limitation otherwise validity of such notice could not be sustainable - Held that notice u/s 148 has not been served within the period of limitation upon the assessee - In the result ,the appeal of the assessee is allowed
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