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1999 (9) TMI 45 - HC - Income TaxExtract: .......tentative conclusion is a defective show-cause notice and, therefore, an order made on the basis of that show-cause notice would be an incompetent order and, therefore, liable to be set aside. In the result, therefore, both the petitions succeed and are allowed. Rule is made absolute in terms of prayer clauses (a) and (b) with no order as to costs.
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