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2008 (7) TMI 1013 - GUJARAT HIGH COURTExtract: .......ct of recording of reasons before issuance of notice have not been complied with insofar as the impugned notice under s. 148 of the Act for asst. yr. 1993-94 is concerned. Hence, notice dt. 16th Jan., 1997 for asst. yr. 1993-94 is quashed and set aside. The petition is allowed accordingly. Rule is made absolute. There shall be no order as to costs.
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