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1968 (11) TMI 6 - HC - Income TaxAssessee challenged the notice of demand on the grounds that the ITO was bound to make the provisional assessment on the basis of the return filed by the assessee - petition is allowed - notice of demand u/s 141 of the Income-tax Act, 1961, is quashed - It is open to the Income-tax Officer to proceed afresh in accordance with law in order to provisionally assess the petitioner under section 141 of the Act
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