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2000 (1) TMI 10 - HC - Income TaxExtract: .......tion in the possession of the Income-tax Officer, the Income-tax Officer was not justified in issuing a notice under section 148 read with section 147(b) of the Act. The notice was without jurisdiction. Consequently, we find no reason to interfere in the impugned order and judgment of the learned single judge. Consequently, the appeal is dismissed.
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