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2009 (5) TMI 132 - ITAT INDOREExtract: ....... uphold majesty of law. Therefore, we are of the considered view that the notice under s. 143(2) served after the expiry of limitation of time is not valid and the assessment passed in pursuance of an invalid notice is illegal and void. Consequently, the assessment passed by the AO is cancelled. Thus, the cross-objection of the assessee is allowed.
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