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2002 (2) TMI 67 - HC - Income TaxExtract: .......ing to it is not liable to tax, the same would attract the provisions of section 10 of the Act, and therefore, the notices issued by the Assessing Officer are legal and valid and there are no grounds warranting interference with the reassessment proceedings initiated by the Assessing Officer. In the result, the writ petition is dismissed. No costs.
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