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1998 (11) TMI 66 - MADRAS HIGH COURT
Extract:
.......fere. That was also a case where the proceedings were sought to be initiated against the assessee under section 147 of the Act. The impugned notice is, therefore, quashed. The respondent is prohibited from taking any further proceedings, pursuant to that notice. The writ petition is allowed, with costs of Rs. 2,000. Connected W. M. P. s are closed.