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2000 (10) TMI 11 - HC - Income TaxExtract: .......nce, the writ petition is dismissed leaving the petitioner free to file a return in pursuance of the impugned notice and raise all legal and factual objections against the initiation of proceedings under section 148 of the 1961 Act. We also make it clear that the observations made in this order shall not adversely affect the case of the petitioner.
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