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2007 (8) TMI 726 - HC - Income TaxExtract: .......ion. When the material facts were before the assessing officer at the time of assessment, there is no justification to issue notice under Section 148 of the Act, after expiry of four years from the end of assessment year. Notice dated 25.11.1997 under Section 148 for reopening of the assessment is quashed and set aside. The petition stands allowed.
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