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1992 (1) TMI 49 - HC - Income TaxExtract: .......he condition precedent before issuing notices under section 148 has been satisfied as the officer did not apply his mind and come to his own conclusion before acting on the audit report. The impugned notice dated March 23, 1978, is thus contrary to law and is hereby quashed. The writ petition is allowed. Rule made absolute. Counsel s fee Rs. 1,000.
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