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1986 (1) TMI 17 - HC - Income TaxExtract: ....... that the notices being defective, even if the assessee filed returns, the irregularity would not stand cured and reassessment proceedings, if continued, would not result in a valid reassessment. The question is, therefore, answered in the affirmative and in favour of the assessee. There will, however, be no order as to costs. D. K. SEN J.-I agree.
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