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2006 (2) TMI 103 - HC - Income TaxReassessment - "(1) Whether, Tribunal was right in holding that the reopening of the assessment under section 147, and completion of assessment without issue of notice under section 143(2) within 12 months is not valid? (2) Whether, Tribunal was right in law in holding that, non-furnishing of the copies of the reasons by the Assessing Officer for reopening the case under section 147, even though the assessee has not applied for certified copies of the reasons recorded by the Assessing Officer and paying the necessary charges is valid?" - first question now raised, therefore, stands concluded in favour of the assessee - In view of conclusion in respect of question No.1, the question of non-furnishing of copies of the reasons by the Assessing Officer for reopening the assessment does not arise at all.
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