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1996 (1) TMI 115 - HC - Income TaxExtract: .......oot of the matter and creates jurisdictional difficulties. Accordingly, we hold that the initiation of the actions with regard to the assessment years 1980-81, 1981-82 and 1982-83 on the basis of the notice dated March 30, 1991, would have to be quashed and set aside. We do so. The revision cases are, therefore, allowed as above. Order accordingly.
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