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1990 (11) TMI 103 - HC - Income TaxExtract: .......ed under section 127 of the Act. The Tribunal was in error in holding that the case does not come into existence, legally speaking, until an, unless the notice under section 148 is served upon the assessee. For the above reasons, the question referred is answered in the affirmative, i.e., in favour of the Revenue and against the assessee. No costs.
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