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2007 (7) TMI 229 - HC - Income Tax
Reassessment notice u/s 148 issued even when valid return was filed and assessments have not been completed under Section 143 – held that no action could be initiated under Section 147 of the Act, when there is a pendency of the Return before the Assessing Officer - reasons given by the Tribunal are based on valid materials and evidence and we do not find any error or illegality in the order of the Tribunal so as to warrant interference – revenue’s appeal dismissed