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2002 (12) TMI 638 - SC - Income TaxExtract: .......left open for being decided in the proceedings under Section 148 of the Act as may be commenced on the basis of the impugned notice. ( 7. ) The appeal is allowed. The order of the High Court is set aside, The proceedings under Section 148 of the Act for Assessment Year 1986-1987 are, accordingly, revived. ( 8. ) There shall be no order as to costs.
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