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1982 (4) TMI 35 - CALCUTTA HIGH COURTExtract: .......e principal officer of the assessee-company should be determined at the time of assessment. In the facts and circumstances of this case it cannot be said that the notice under s. 148 is invalid or without jurisdiction. For all the reasons stated above, this appeal is dismissed. There will, however, be no order as to costs. S. C. GHOSE C.J.-I agree.
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