Court Upholds Reassessment Validity Under Income Tax Act, Sections 147 and 143(3), Despite Limitation Period Challenge.

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....Reassessment u/s 147 r.w.s 143(3) - period of limitation - issuing another notice after issuing notice u/s 143(2) within prescribed period of limitation - exclusion of certain period u/s 153 while passing order - All the contentions of the assessee rejected.....