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2002 (10) TMI 335 - ITAT DELHIExtract: .......nces, it is held that service of notice was beyond the period of limitation prescribed under section 143(2) and consequently, the Assessing Officer had no jurisdiction to make the assessment. The order of the CIT(A) is, therefore, quashed and the assessment made by Assessing Officer is cancelled. 5. In the result, appeal of the assessee is allowed.
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