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2020 (9) TMI 762 - AT - Income TaxValidity of assessment order passed u/s 143(3) - beyond period of limitation - HELD THAT:- The impugned notide dated 14/08/2018 is issued beyond the period of limitation. Respectively following view taken in case of Kunal Structures India Pvt.Ltd. [2020 (2) TMI 725 - GUJARAT HIGH COURT] we quash and set aside impugned notice dated 14/08/2018 issued under section 143(2) of the Act, and all proceedings taken pursuant thereto. - Appeal filed by assessee stands allowed.
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