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2009 (11) TMI 419 - HC - Income TaxRe-assessment- The question that arises for our consideration in this appeal is whether the reasons recorded by the Assessing Officer to issue notice under section 148 of the Income-tax Act, constitute adequate compliance with the mandatory requirements of the Act under section 147 of the Income-tax Act. held that- the order passed by the authorities quashed on the ground that there was no compliance with the provisions of the section 147 of the Act. allow the appeal.
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