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1963 (3) TMI 55 - HC - Income TaxExtract: .......se of the view we have taken that under section 34(1) of the Act of 1922, as it stood after the 1956 amendment, the notice was bad, even having regard to its other provisions as amended in 1956 and 1959. In the result, therefore, we allow the petition and quash the notice dated January 5, 1962. There shall be no order as to costs. Petition allowed.
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