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1994 (10) TMI 3 - HC - Income TaxExtract: .......th a view to evade the liability of tax. In our judgment, in the absence of any material, the initiation of proceedings was without jurisdiction and the petitioners are entitled to relief. Accordingly, the petition succeeds and rule is made absolute in terms of prayer clause (b). In the circumstances of the case, there will be no order as to costs.
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