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Section 144 & Section 147

(Querist) 31 January 2011 This query is : Resolved 
In case assessment u/s 144 is set aside due to non service of mandatory notice u/s 143(2), whether the case u/s 147 can be reopened or sec 147 lies in such cases. please give some suitable case laws
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soumitra basu (Expert) 15 April 2011
During the process of assessment under section 143(3) no notice under section 148 can be issued.

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