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2001 (11) TMI 57 - HC - Income TaxExtract: .......question posed at the outset against the petitioner. It is held that the notice under section 147/148 issued to the petitioner is not vitiated merely for the reason that notice under section 143(2) had not been issued to it. No other point was raised. In view of the above, we find no merit in this petition. It is, consequently, dismissed in limine.
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