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2008 (1) TMI 389
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....court was delivered by DEEPAK VERMA J. - Heard Sri M. V. Sheshachala for the appellant and Sri M. V. Javali for the respondent. 2. The Revenue is before us by filing this appeal under section 260A of the Income-tax Act, 1961 (hereinafter referred to as the Act) challenging the correctness and propriety of the order of the Income-tax Appellate Tribunal dated February 17, 2003, passed in I. T.....
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....llant submitted that in view of the proviso appended to section 151 of the Act there was no defect in the notice issued to the assessee by the Assessing Officer under section 148 of the Act. 5. We have examined section 151 of the Act and find that in fact the said notice should have been issued under section 151(2) of the Act, which requires that it should have been issued by an officer holding....