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1997 (5) TMI 16 - HC - Income TaxExtract: ....... sub-section (2) of section 148, as the Assessing Officer failed to record his reasons while issuing the said notice. This writ petition is, accordingly, allowed and the impugned annexures, namely, notice under section 148 of the Act (annexure-1), and the assessment order pursuant thereto (annexure-3) as also demand notice (annexure-4) are quashed.
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