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1998 (10) TMI 18 - HC - Income TaxExtract: .......unt Co. Ltd. 1961 41 ITR 191, will govern the field and the notice deserves to be quashed. Consequently, the notice of reopening the assessment annexure 7 deserves to be quashed. In the result, the writ petition is allowed. The notice (annexure 7) issued under section 148 of the Income-tax Act, 1961, is quashed. There will be no orders as to costs.
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