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2004 (1) TMI 54 - HC - Income TaxSecond writ petition – contentions urged – in this second petition petitioners questioned the legality or otherwise of the proceedings initiated by the respondent authorities under section 132(1) – petitioner also sought quashing of notice issued by the respondent authorities under section 158BC -No arguments were advanced with regard to these questions in the earlier proceedings – Held that in the second writ petition, it is open to the petitioner to urge the contentions which have not been raised in the earlier proceedings (writ petition)
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