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1958 (4) TMI 112 - HC - Income TaxExtract: .......for action under section 34 of the Income-tax Act, the assessment cannot be made. The Income-tax Officer is prohibited from making an assessment on the strength of the notice which he has issued. An appropriate writ shall issue. The petition is, therefore, allowed, but in the circumstances of the case we make no order about costs. Petition allowed.
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