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2004 (2) TMI 57 - HC - Income TaxNotice of reassessment – pendency of assessment proceedings - validity of the notice dated March 18,1994, under section 148 - once the Commissioner of Income-tax (Appeals) passed an order of remand on March 15,1994, the assessment proceedings became pending before the Assessing Officer – Held that notice of reassessment can not be issued when assessment proceedings are pending
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