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1998 (9) TMI 17 - HC - Income TaxExtract: .......m to have any application to the facts of this case. The impugned notice and the resultant proceedings must, therefore, be held to be without jurisdiction. The impugned notice and the proceedings under section 147 are accordingly quashed. In the result, this writ petition is allowed, though with no order as to costs. SACHCHIDANAND JHA J.---I agree.
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