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1970 (3) TMI 21 - HC - Income TaxExtract: .......he records and pointing out the obvious reasons for taking the action that they have purported to take. In this case I must hold that there was some reason for the respondent -Income-tax Officer to have issued the notice under section 148 and this rule must be discharged. There will be no order as to costs. Interim orders, if any, would be vacated.
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