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    <title>2012 (4) TMI 379 - Allahabad High Court</title>
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    <description>The Court found that the notice issued on 26.09.2008 exceeded the statutory time limit by almost two months, rendering the proceedings void for lack of jurisdiction. The impugned order and notice under Section 144A of the Income-Tax Act, 1961 for assessment year 2007-08 were set aside as they were not issued within the prescribed period. The petition was allowed, and no costs were imposed on either party.</description>
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    <pubDate>Tue, 03 Apr 2012 00:00:00 +0530</pubDate>
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      <description>The Court found that the notice issued on 26.09.2008 exceeded the statutory time limit by almost two months, rendering the proceedings void for lack of jurisdiction. The impugned order and notice under Section 144A of the Income-Tax Act, 1961 for assessment year 2007-08 were set aside as they were not issued within the prescribed period. The petition was allowed, and no costs were imposed on either party.</description>
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      <pubDate>Tue, 03 Apr 2012 00:00:00 +0530</pubDate>
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