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2010 (6) TMI 622 - AT - Income TaxValidity of assessment by issuing notice under section 147 of the Act during the availability of time-limit for issuing notice under section 143(2) of the Act. Held that:-Proceedings under section 147 cannot be initiated when time available for issuing notice under section 143(2) has not expired. Assessment proceedings taken under section 144 read with section 147 of the Act are also considered invalid and are liable to be quashed. Decided in favor of the assessee.
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