Assessment Reopening Invalid; Section 148 Notice Issued Prematurely While Section 143(2) Time Limit Still Open.

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....Validity of reopening of assessment - time limit for issue of notice u/s. 143(2) has not expired and regular assessment could have been made - the assessing officer jumped the queue and issued notice under section 148 of the Act within the time limit available to issue notice under section 143(2) of the Act and such action of the assessing officer is not acceptable - AT....