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2003 (3) TMI 257 - AT - Income TaxExtract: .......within the time limit prescribed statutorily will render the order passed under section 143(3) as invalid. Therefore, the assessment-framed under section 143(3) read with section 147 shall be invalid. In view of the above facts and circumstances, we decline to interfere in the order of the DCIT (A). 6. Hence, the appeal of the revenue is dismissed.
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