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2008 (2) TMI 307 - HC - Income TaxAssessee availed the "Kar Vivad Samadhan Scheme" - If assessee has been issued certificate under the Kar Vivad Samadhan Scheme, there is no justification for the Assessing Officer to reopen the assessment by a notice under section 143 - it is not the case of the Revenue that any material particular furnished by the appellant-assessee in the declaration was found to be false. Consequently, the Assessing Officer could not have reopened the assessment by a notice under section 143
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