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2015 (7) TMI 569 - HC - Income TaxAppeal Admit on the following substantial question of law :- “ Whether on the facts and in the circumstances of the case and in law, the ITAT was justified in law in holding that the A.O. was not justified in issuing notice u/s.148 and thereby quashing the assessment proceedings initiated u/s.147 of the Income Tax Act, 1961 ?"
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