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1980 (7) TMI 41 - DELHI HIGH COURT
Extract:
....... assessment proceedings. The notice under s. 147(a) of the Act for the reopening of the assessment must in the circumstances be held to be void. We, accordingly, allow the writ petition and quash the notices dated March 24, 1971, August 7, 1974, and September 9, 1974, and the proceedings initiated thereunder. We, however, make no order is to costs.