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1990 (3) TMI 54 - HC - Income TaxExtract: .......ent Authority can assume valid jurisdiction to initiate proceedings for acquisition under section 269D/269C. Having regard to the above discussion, it has to be held that the conditions were not satisfied. The impugned notice, therefore, requires to be and is hereby quashed. Rule is made absolute in terms of prayer clause (a). No order as to costs.
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