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1979 (7) TMI 131 - ITAT JAIPURExtract: .......er initiation of proceedings under s. 147 (a) were valid or not. This point was rightly considered by the ld. AAC and he held that proceedings under s. 147 (a)/148 are bad in law. I agree with the finding of the ld. AAC on this point. 8. Thus, there is no substance in the present appeal. 9. In the result, the appeal fails and the same is dismissed.
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