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2008 (1) TMI 855 - ALLAHABAD HIGH COURTJurisdiction on part of the assessing authority - assessment orders set aside - notices for fresh assessment - Held that:- The said section 17(1) of the Amending Act only validates actions already taken before the commencement of that provision. The provision means that if an action of the nature mentioned therein has been taken and such action would not be valid but for the Amending Act, it will be protected by the legal presumption that the Amending Act was existing on the date of such action. It cannot by any stretch of the language be utilised to confer power for future action of issuing of notice for starting proceedings for fresh assessment or reassessment. This writ petition is allowed and the impugned notices enclosed as annexure 1 to this writ petition for the assessment years specified above (cumulatively filed as annexure 1 to this writ petition) and all consequent proceedings are quashed.
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