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1973 (11) TMI 5 - GUJARAT HIGH COURTNotice issued by the respondent herein under the provisions of sections 147 and 148 of the Income-tax Act, 1961 - Originally notice under section 22(2) of 1922 Act was issued, but assessee did not file any return of income neither an assessment order was passed. The time limit for completing assessment expired. Whether subsequently notice for reassessment under section 147(1)(b) can be issued – held that reassessment notice was valid
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