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1998 (12) TMI 42 - GUJARAT HIGH COURT
Extract:
.......proviso being clearly barred by time, the Assessing Officer could not have assumed jurisdiction by issuing notice under section 148 in respect of the assessment year 1982-83. As a result, all these petitions succeed. The impugned notice under section 148 read with section 147 in each case is quashed. Rule is made absolute with no order as to costs.