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2009 (2) TMI 351 - HC - Income TaxNotice under section 147,148 – Limitation – In this case Rajasthan High Court-held that the Assessing officer wrongly exercised the jurisdiction under sections 148 and 149 in issuing the notice to the legal representatives had been issued after the expiry of limitation period. The order of the appellate authority and the Tribunal were set aside and the assessment order passed by the Assessing Officer was maintained. Thus the notice to the dead person was illegal. – Decision in favor of assessee – against the revenue.
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