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1993 (4) TMI 316 - PATNA HIGH COURTExtract: .......notice under s. 148 of the IT Act and the same is accordingly quashed, and any proceeding that may have been taken in pursuance thereof is also nullified. 7. This writ application is allowed to the extent indicated above, but this will not prevent the Assessing Officer from issuing a fresh notice in accordance with law, if circumstances so justify.
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