1993 (7) TMI 44

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..... KRISHNAMOORTHY JUDGMENT The judgment of the court was delivered by T. L. VISWANATHA IYER J.-The question referred to us, namely, whether, on the facts and in the circumstances of the case, the .....

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..... n 144B is only a procedural provision and breach of that provision is not a fundamental or jurisdictional infirmity which would render the assessment void or a nullity. Precisely the same point is rai .....

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