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2007 (3) TMI 305 - AT - Income TaxExtract: .......tax Act before issue of notice under section 143(2) on24-11-1998, the intimation could have been revised under the provisions of section 143(1B) of the Income-tax Act. We are of the opinion that ld. CIT(A) has rightly dismissed the appeal of the assessee. The order of the CIT(A) is upheld. 18. In the result, the appeal of the assessee is dismissed.
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