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2000 (9) TMI 53 - HC - Income TaxExtract: .......ties and going through the materials on record including the decision s cited at the Bar, I am of the view that the assessing authority has rightly issued notice in terms of section 148 of the Act for initiating reassessment proceedings and, as such, I am not inclined to interfere with the same. In the result, these writ applications are dismissed.
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