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2004 (10) TMI 280 - AT - Income TaxExtract: ....... section 143(2) within the time specified in the proviso to the said section and in the absence of compliance of the said statutory requirement, the assessment completed in pursuance of the said notice was ab initio invalid. The same is, therefore, quashed allowing the appeal of the assessee. 9. In the result, the appeal of the assessee is allowed.
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