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2012 (1) TMI 287 - HC - Income TaxExtract: .......d opinion that the order of the Tribunal upholding the order of the Commissioner of Income Tax (Appeals) annulling the assessment under sections 147/148 read with Section 143(3) of the Act for want of issuance of notice under Section 143(2) of the Act does not suffer from any legal infirmity. The appeal fails and is dismissed. Order date 17.1.2012.
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