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1988 (11) TMI 38 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......the notices are clearly illegal and without jurisdiction. For the reasons recorded above, we set aside the decision of the hon ble single judge and allow the writ petitions and declare the notices issued under sections 154/155 and 147/148 of the Act as illegal and quash the same. The assessee will have his costs, quantified at Rs. 500 in each case.