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2018 (5) TMI 42 - AT - Income TaxValidity of the reopening - Held that:- The reassessment framed by the AO u/s 143(3)/147 of the Act, in the present case, on the basis of the notice issued u/s 143(2) of the Act dated 12.10.2011 i.e. prior to the furnishing of return of income on 27.10.2011 in response to notice u/s 148 of the Act, was not valid. Accordingly, the same is quashed. - Decided in favour of assessee.
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