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1968 (4) TMI 18 - ALLAHABAD HIGH COURTWhether a notice regarding penalty is issued u/s 28 of the IT Act, 1922, after an unreasonable lapse of time, it amounts to an abuse of power - since no period of limitation is provided in the Act for the issue of a notice u/s 28, the issue of fresh notice in the year 1956, after having taken no action for 12 years on the original notice issued in 1944, would be fully within jurisdiction and valid
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