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1994 (9) TMI 62 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......ore expiry of the period prescribed under the old Act, the notices issued could not be challenged as being time-barred and without jurisdiction. Holding as above, the writ petitions are dismissed with liberty to the petitioners to take any other point available to them while complying with the notices issued under section 147 of the Income-tax Act.