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1992 (3) TMI 41 - HC - Income TaxExtract: ....... one. In the aforesaid circumstances, the intimation sent by the Income tax Officer (annexure 1) is quashed. The Income-tax Officer would be free to proceed in accordance with law by providing an opportunity to the assessee and then frame the assessment under section 143(3) of the Act. The writ petition is allowed accordingly. No order as to costs.
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