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2011 (10) TMI 585 - HC - Income Tax
Extract:
.......facts by the assessee at the time of original assessment, I hold that the reassessment proceedings lack jurisdiction as required under Section 147 of the Act, consequently, is also hit by limitation. 31. In the circumstances, quashing the impugned notice, I allow the writ petition. No costs. Consequently, connected miscellaneous petition is closed.