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    <title>2016 (1) TMI 376 - ALLAHABAD HIGH COURT</title>
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    <description>The appeal was dismissed, upholding the Tribunal&#039;s order that the reassessment proceedings under Section 148 were invalid as the assessee had fully disclosed all material facts necessary for assessment and the notice was issued within the limitation period. The Court found that Section 150(1) was not applicable as the notice was within the time limit specified.</description>
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      <description>The appeal was dismissed, upholding the Tribunal&#039;s order that the reassessment proceedings under Section 148 were invalid as the assessee had fully disclosed all material facts necessary for assessment and the notice was issued within the limitation period. The Court found that Section 150(1) was not applicable as the notice was within the time limit specified.</description>
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