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1989 (10) TMI 30 - PUNJAB AND HARYANA HIGH COURTExtract: ....... this contention. We regret our inability to accept this contention. The question framed is whether, on the facts and in the circumstances of the case, the notice of advance tax under section 210 was invalid. On the facts brought out, the issue raised by Mr. Sharma does not arise. We answer the question in the negative and in favour of the Revenue.
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