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1992 (10) TMI 50 - HC - Income TaxExtract: .......ion, but the assessment was defective by reason of want of notice. It was also observed that an assessment proceeding does not cease to be a proceeding under the Act merely by reason of want of notice. Accordingly, we do not find the least ground to interfere in writ jurisdiction and the writ petition is dismissed with costs. Counsel s fee Rs. 500.
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