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2003 (4) TMI 503 - AT - Income TaxExtract: .......turn. In view of above facts, I hold that reopening of assessment under section 147 was barred by limitation. The same is quashed and accordingly the order passed by the Assessing Officer under section 147 dated 9-3-2000 is also quashed restoring the original assessment order dated 2-3-1994. 4. In the result, the assessee rsquo s appeal is allowed.
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