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2007 (7) TMI 256 - HC - Income TaxReassessment - Revenue failed to prove that there was a failure on part of assessee to disclose any material facts necessary for assessment – assessee filed a copy of annual report along with return of income with AO in the original assessment proceedings – when assessment was made u/s 143(3), no action could be taken u/s 147, after expiry of 4 years – hence notice was barred by limitation
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