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2007 (2) TMI 245 - AT - Income TaxExtract: ....... the Hon ble High Court of Kerala in assessee s own case cited supra. In our considered opinion, the notice issued by the Assessing Officer under section 148 is illegal and without due authority of law. We, therefore, cancel the assessment proceedings and set aside the order of the CIT (Appeals). 10. In the result, the assessee s appeal is allowed.
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