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1993 (6) TMI 130 - ITAT JAIPURExtract: .......on the basis of fresh notices issued under section 148 dated 31-3-1980 and 17-3-1981 i.e., at a time when the original proceedings initiated under section 148 were still pending. Hence both the assessments framed by the Assessing Officer for these two assessment years are annulled. 12. Both the appeals filed by the assessee are, therefore, allowed.
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