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2004 (3) TMI 39 - HC - Income TaxNotices under section 148 – Validity - When the assessment proceedings in respect of the assessment year in question had already been completed then, in such event, the Assessing Officer had no jurisdiction to place reliance on the valuation report of the Valuation Officer obtained subsequently - AO had no jurisdiction to reopen the concluded assessment under section 148 on the strength of such valuation report, obtained after one year from the date of conclusion of the assessments - Impugned notices are hereby quashed
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