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2003 (2) TMI 14 - HC - Income TaxNotice u/s 148 – limitation - the assessment is sought to be reopened after four years - since the conditions set out in section 147 of the Income-tax Act are not fulfilled, the notice issued for reopening the assessment must be held to be invalid and without jurisdiction – consequently, plea of the Revenue that the petition suffers from delay and laches cannot be sustained.
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