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2008 (1) TMI 500 - AT - Income TaxExtract: .......reason to believe for issue of notice under section 148 of the Act. The assessment was, therefore, held to be invalid and illegal. In accordance with the majority view, it is held that the notice under section 148 is not valid and legal and, therefore, the assessment under section 148 is quashed. 4. In the result, appeal of the assessee is allowed.
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