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2008 (1) TMI 384 - KARNATAKA HIGH COURTNotice u/s 148 - Tribunal held that the assessment order framed under section 143(3) read with section 147 as bad in law and consequently quashing the same – Held that, It is well-settled that the Income-tax Officer’s jurisdiction to reopen an assessment, depends upon the issuance of a valid notice. If the notice issued by him is invalid for any reason the entire proceedings taken by him would become void for want of jurisdiction.” – Appeal dismissed as no substantial question of law arose.
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