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2004 (6) TMI 18 - HC - Income TaxNotice issued u/s 148 – validity – notices are quashed on the ground that the required satisfaction of the officer concerned was not taken for reopening assessments more than four years old. The other two notices dated March 29,1983, are set aside on the ground that those were issued at a point of time when the assessee had already submitted the returns for those periods pursuant to an earlier invalid notice and so long as those two returns are not assessed in accordance with law, there was no scope for issuing further notice u/s 148. - Writ application, thus, succeeds. Those four notices under section 148 are quashed. The respondents are directed to proceed with the assessment on the basis of the returns filed by the petitioner pursuant to the earlier notices.
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