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2002 (11) TMI 34 - HC - Income TaxWhether after the notice was issued under section 143(2) of the Income-tax Act, 1961 (hereinafter referred to as "the Act"), proceedings under section 143(1)(a) of the Act can continue. – we see that there is no necessity for the continuance of section 143(1)(a) proceedings after the notice under section 143(2) is issued. To the above effect, there is a decision reported in Modern Fibotex India Ltd. V. Deputy CIT - We dismiss the appeal filed by the Department.
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