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2005 (9) TMI 48 - HC - Income TaxNotice u/s 148 - impugned notice is admittedly beyond the period of limitation prescribed under the proviso to section 147 of the Act and in the absence of any material to show that there was failure on the part of the assessee to disclose fully and truly all materials, such notice must be held to be barred by limitation. The same is, therefore, liable to be quashed and set aside. On this ground alone the petition succeeds.
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