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2008 (6) TMI 193 - GUJARAT HIGH COURT
Notice u/s 148 – assessment was completed u/s 143(3) and in the assessment the assessee was allowed deduction u/s 80HH on Export incentive benefits - on basis of subsequent decision of SC in the case of CIT Vs. Sterling Foods, AO changed his opinion and issued reassessment notice beyond time limit of four years forming a belief that income chargeable to tax has escaped assessment because excess deduction was allowed – held that since it is not a case of any failure on the part of the assessee, notice is quashed as time-barred