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1999 (10) TMI 55 - HC - Income TaxExtract: .......llation of the certificate will have no effect upon the assessee who has acted upon it when it was valid and operative. In view of the above, it is clear that there is no escapement of income from tax in this case. The impugned notice under section 148 of the Act is, therefore, quashed and set aside. The writ petition is allowed in the above terms.
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