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2003 (6) TMI 469 - AT - Income TaxExtract: .......rlier notices held already expired. 6. In the light of the above observations, we are of the opinion that the notices under section 148 issued in the month of March 2001 are not validly issued. Consequently the CIT(A) was justified in cancelling the assessments completed on the basis of the said notices. 7. In the result, the appeals are dismissed.
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