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2012 (11) TMI 1114 - AT - Income TaxReopening of assessment - Held that:- Proper course of action available before the AO was notice u/s.153C and not 148 - We accordingly quash the re-assessment proceedings initiated u/s.147/148 by the AO and upheld by the CIT(A). The legal ground raised by the assessee is accordingly allowed.
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