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1997 (7) TMI 65 - ORISSA HIGH COURTExtract: .......where notices are under challenge are concerned, it is open to the concerned assessees to bring to the notice of the Assessing Officer the amended provisions. If it is done, the Assessing Officer shall take note of the same and act according to law. The writ applications are allowed to the extent indicated above. No costs. S. C. DATTA J.---I agree.
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