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2011 (3) TMI 589 - HC - Income TaxReopening / reassessment - Validity of notice - Amendment to Section 148 vide Finance Act, 2006 - Issuance of notice u/s 143(2) for the purpose of proceedings u/s 147 / 148 - Period of limitation of 12 months - Held that:- Period of limitation as specified u/s 143(2) is not application for reassessment proceedings. Non furnishing of the copies of the reasons by the AO for reopening of the case - Held that:- Decided in favor of assessee on the ground of non supply of grounds of reopening and tax effect are below monetary limit of Rs. 2 lakhs
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