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1995 (4) TMI 56 - HC - Income TaxExtract: .......ion 143(1)(a) and section 143(3) of the Act and only intimation has been sent to the petitioner in the return filed by it, the notice as contained in annexure-7 can be issued under section 148 of the Act and there is no illegality in the same. For the reasons aforesaid, we do not find any merit in this application and it is, accordingly, dismissed.
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