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2008 (2) TMI 52 - HC - Income TaxEarlier in assessee’s appeal (being aggrieved by assessment), CIT restored the matter to file of AO, so that one more opportunity could be given to assessee to file evidence – pursuant to this decision AO issued notice u/s 143(2) for fresh assessment – now assessee contend that this assessment notice is time barred u/s 153(2A) – assessment order to the extent that it didn’t give opportunity to assessee was set aside by CIT so sec. 153(2A) is applicable not 153(3)(ii) – assessment is time barred
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