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2009 (12) TMI 559 - HC - Income TaxReassessment – limitation – Section 143 of the Act prior to amendment by the Direct Tax Laws (Amendment) Act, 1987 (with effect from April 1, 1989) contemplated an assessment of a return in situations covered by the provisions of section 143(1) as it existed before amendment and alternatively an assessment after a notice is issued under section 143(2) - no notice under section 143(2) of the Act having been issued to the assessee and the time limit for notice expired and the time limit for completion of assessment over – Appeal dismissed
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