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1985 (9) TMI 324 - MADHYA PRADESH HIGH COURTExtract: .......nt (annexures C and D) are liable to be quashed. It is obvious that no penalty could also be imposed for the same reason. 8. The petition is accordingly allowed. The impugned orders of assessment (annexures C and D) dated 28th December, 1981 are quashed. There will be no order as to costs. The security amount, if any, be refunded to the petitioner.
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