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1961 (2) TMI 95 - HC - Income TaxExtract: .......ry circumstances did not exist which would give the Income-tax Officer jurisdiction to issue the impugned notices under section 34(1)(a), and accepting the petitions, order that the proceedings taken on these notices be not continued. The respondents will pay the costs of the petitioner. Counsels fee ₹ 150 in each petition. Petitions allowed.
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