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1994 (5) TMI 8 - GUJARAT HIGH COURTExtract: .......side. However, it is clarified that it would be open to the appropriate authority to issue a fresh notice and initiate proceedings under section 269UD of the Income-tax Act and to finalise the proceedings and to pass an appropriate order within three months from today, i.e., on or before August 5, 1994. Rule made absolute with no order as to costs.
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