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2017 (6) TMI 24 - HC - Income TaxReopening of assessment - notice issued delayed - Held that:- Delay in issuing a notice under Section 143(2) of the Act would be fatal to the re-assessment proceedings. See Assistant Commissioner of Income Tax & Anr. Versus M/s. Hotel Blue Moon [2010 (2) TMI 1 - SUPREME COURT OF INDIA ] - Decided in favour of assessee.
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