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1996 (3) TMI 127 - HC - Income TaxExtract: .......n authority having power to do so under the provisions of law. In view of the above, the petition is allowed by setting aside the said annexure-3 letter dated February 8, 1989, and annexure-5 notice dated March 30/31 of 1989, and also the proceeding under section 147. In the facts and circumstances of the case, however, I make no order as to costs.
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