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    <title>2011 (6) TMI 770 - BOMBAY HIGH COURT</title>
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    <description>The High Court of Bombay held that a reassessment order under section 143(3) r/w 147 of the Income Tax Act, 1961 was invalid due to the assessing officer&#039;s failure to issue notice under section 143(2) after issuing notice under section 148. Without the requisite notice under section 143(2), the reassessment order was deemed unsustainable. The appeal was dismissed without costs.</description>
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      <description>The High Court of Bombay held that a reassessment order under section 143(3) r/w 147 of the Income Tax Act, 1961 was invalid due to the assessing officer&#039;s failure to issue notice under section 143(2) after issuing notice under section 148. Without the requisite notice under section 143(2), the reassessment order was deemed unsustainable. The appeal was dismissed without costs.</description>
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