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    <title>2013 (2) TMI 173 - Punjab and Haryana High Court</title>
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    <description>The court held that the notice dated September 17, 2008, under section 143(2) of the Income-tax Act, 1961, was not barred by limitation as it fell within the extended timeframe. Additionally, despite the jurisdiction transfer from Jalandhar to Chandigarh, the petitioner&#039;s failure to timely object constituted a waiver. The court deemed actions taken at Jalandhar before the transfer valid, dismissing the writ petitions against the assessee.</description>
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      <description>The court held that the notice dated September 17, 2008, under section 143(2) of the Income-tax Act, 1961, was not barred by limitation as it fell within the extended timeframe. Additionally, despite the jurisdiction transfer from Jalandhar to Chandigarh, the petitioner&#039;s failure to timely object constituted a waiver. The court deemed actions taken at Jalandhar before the transfer valid, dismissing the writ petitions against the assessee.</description>
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