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2000 (12) TMI 3 - SCH - Income TaxWhether, the Appellate Tribunal is correct and justified in law in holding that the expression 'an assessment' to be made u/s 143(3), used in section 144B, is confined only to the assessment to be made u/s 143 and does not cover reassessment to be made under section 147 of the Income-tax Act with the consequence that the procedure prescribed u/s 144B and extended time limit provided in the Explanation to section 153(1) is not available to reassessment to be made under section 147 - Held, no
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