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2008 (1) TMI 378 - DELHI HIGH COURTOn a plain reading of section 163(2) of the Act, it appears to us that when an order adverse to the assessee/agent is passed by the Assessing Officer, then a written order is required to be made. However, if there is no objection to the agent continuing the proceedings on behalf of the assessee, no specific order needs to be passed by the Assessing Officer - notice was issued to the assessee under section 148 on January 14, 2000, and it was served on the assessee on January 31, 2000 - the notice was time barred in view of the provisions of section 149(3)
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