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2005 (8) TMI 99 - HC - Income Tax
Extract:
....... it being issued under section 148 ibid and hence, there is no difficulty in upholding the impugned notice which is rightly issued in conformity with the requirement of section 148 ibid. In view of the aforesaid discussion, I do not find any merit in the writ. It is accordingly, dismissed. As a consequence, all interim orders are vacated. No costs.