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1990 (1) TMI 32 - MADHYA PRADESH HIGH COURTExtract: .......said that the provisions of section 147(a) of the Income-tax Act are attracted. Consequently, all the three petitions filed by the petitioner are allowed. The notices impugned issued against the petitioners are quashed. However, there will be no order as to costs. The security deposit, if any, shall be returned to the petitioner after verification.
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