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1998 (9) TMI 18 - HC - Income TaxExtract: .......ticularly when the Income-tax Officer cannot assume jurisdiction to issue notice under section 148 of the Act as per the provisions of the Act and the facts of this case. In the result, the impugned notice issued is quashed. There will be no order as to costs. All parties are to act on a signed xeroxed copy of the judgment on the usual undertaking.
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