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2013 (12) TMI 256 - SC - Income TaxValidity of assessment u/s 148 - Held that:- The assessee has challenged the reassessment orders in appeal before the Commissioner (Appeals) - The objections of the assessee concerning validity of the notice under Section 148 of the Act if raised in the appeal before the Commissioner shall be examined by the appellate authority in accordance with law uninfluenced by the observations made - Revenue will be entitled to place before the Commissioner (Appeals) all necessary pleas justifying the issuance of notice under Section 148 of the Act - Petition disposed off.
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