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1996 (1) TMI 103 - HC - Income TaxExtract: .......Income-tax Officer, PSC VII, in respect of the Assessment year 1972-73 and notice of demand under section 156 of the Income-tax Act, 1961 (annexure P-5 ), of the same date, are hereby quashed. The Income-tax Officer will make an order of assessment in accordance with the decision of the Supreme Court in Mrs. Sheila Kaushish v. CIT 1981 131 ITR 435.
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