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1983 (1) TMI 63 - GUJARAT HIGH COURTExtract: ....... 1979 (Aryodaya Spg. and Wvg. Co. Ltd. v. ITO 1983 144 ITR 817), we hold that the impugned notice issued by the respondent under s. 148 read with s. 147 of the I.T. Act, 1961, on March 30, 1978 (annex. C to the petition), is invalid and we quash and set aside the said notice. We accordingly allow this petition and make the rule absolute with costs.
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