2010 (9) TMI 786

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....GEMENT   The Income Tax Appellate Tribunal vide impugned judgment has set aside the notice of reassessment under Section 147/148 of the Act holding it to be bad in law and without jurisdiction. The order of the Tribunal reveals that while deciding this issue the Tribunal took up Ground of Appeal No.8 preferred by the appellant assessee relating to the validity of notice under Section 147/148....