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1983 (4) TMI 29 - PUNJAB AND HARYANA HIGH COURTExtract: .......roceedings under s. 154 of the Act. So, the action of the ITO in proceedings under s. 154 of the Act, after the proceedings under s. 147 of the Act have become time barred, cannot be said to be mala fide. For the foregoing reasons, I find no merit in these writ petitions (Nos. 883, 2196, 2367 and 2376 of 1976) and the same are dismissed with costs.
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