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2011 (12) TMI 63 - HC - Income TaxTime limit for issue of notice under 147 - Assessee had specifically filed details with regard to allocation of expenses. The same was examined by the assessing officer and it is only then that the assessment was finalized under section 143 (3) of the said Act. - Held that:- Where assessee had disclosed all the material facts necessary for the purposes of assessment -notice after the period of four years shall be time barred. Decided in favour of assessee.
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