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1988 (2) TMI 30 - HC - Income TaxExtract: .......horities, including the question of jurisdiction or of the conditions precedent for invoking the provisions under section 147 of the Act. In other words, the position would be as if the petitioner company had not filed any writ petition. Civil Miscellaneous No. 220 of 1987 is dismissed as infructuous. Civil Miscellaneous No. 221 of 1987 is allowed.
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