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Samrat Plywood Ltd. v. ACIT (2021) 87 ITR 102 / 203 DTR 421 (Chd.)(Trib.)

S. 147 : Reassessment-No fresh tangible material-Reassessment not valid. [S. 143(1), 148]

Allowing the appeal of the assessee there was no fresh tangible material hence reassessment notice was not valid. (AY.2008-09)