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2007 (1) TMI 123 - HC - Income TaxExtract: ....... 155 of the Act is impermissible, when the assessment had not been completed under section 143(3) and more particularly, when the return of the firm had only been lodged. In view of the above, we answer the question of law in the affirmative, against the Revenue and in favour of the assessee. Accordingly, the tax case appeal is dismissed. No costs.
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