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17. The argument that in case the notice under Section 143(2) was issued, then the Assessment order should have been passed on or before 31st December, 2011 is too specious and has to be also rejected for several reasons which are noticed below. As recorded above, the Assessing Officer has proceeded on the basis that he has initiated assessment proceedings under Section 147 of the Act and time for completion of assessment should be calculated/computed accordingly. We may now notice some interesting facts which are apparent and clear from the original records and the averments made in the writ petition. The petitioner accepts that notice under Section 147 dated 5 thJuly, 2011, was served on them. Date of service is not indicated or disclosed. However, the assessment records reveal that the notice was served as per the stamp of the petitioner company, on 6 thJuly, 2011. Thereafter, two notices both dated 23rdAugust, 2011, under Sections 142(1) and 143(2) were issued to the petitioner to appear in connection with the proceedings for the assessment year 2009-10. The petitioner appeared and filed several documents and details which were sought for by the Assessing Officer vide various letters. The petitioner has also answered various queries in terms of the questionnaire dated 7 th October, 2011, issued by the Assessing Officer under Section 142(1) of the Act. The assessment proceedings have continued in this manner. An order under Section 281B for provisional attachment of assets was passed on 3rd January, 2012. As noted above, on 10th April, 2011, an order under Section 143(1) of the Act was earlier passed.