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ITA No. 222, 223, 233 & 857/PN/2009 Dimension construction A.Y. 2002-03, 2004-05, 2003-04 & 2006-07
1) On the facts and in the circumstances of the case and in law the exparte assessment completed under Section 144 of the Act is not justified and it be set aside.
2) On the facts and in the circumstances of the case and in law the Ld. C.LT. (A) erred in upholding the action of the A.O. of initiating the action under Section 147 of the Act when valid revised return filed was pending for assessment as on the date of issue of notice u/s 148 of the Act. In view of this the assessment being without jurisdiction be annulled.