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2007 (2) TMI 212 - DELHI HIGH COURT
Reassessment notice u/s 148 - unless the return of income already filed is disposed of, notice for reassessment cannot be issued, i.e., no reassessment proceedings can be initiated so long as assessment proceedings pending on the basis of return already filed are not terminated - no substantial question of law that arises for our consideration – revenue appeal dismissed – reassessment notice is not valid