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1986 (12) TMI 53 - ITAT AMRITSARExtract: .......ing the view of the CIT(A) that the action under s. 147 would not lie in the assessee s case and notice under s. 148 was invalid in the eye of law. This being so, the assessment framed in consequence thereof has to be annulled and correctly annulled by the CIT(A). We see no merit in the appeal of the Revenue and dismiss it. The appeal is dismissed.
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