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2013 (4) TMI 901 - HC - Indian LawsExtract: .......4A by invoking the provisions of section 263, the impugned notice under section 148 of the Income-tax Act, 1961, dated March 31, 2006, issued by respondent No. 2, cannot be sustained and is, thus, set aside and quashed. Accordingly, all consequential proceedings are also set aside and quashed. The writ petition is allowed. 12. No order as to costs.
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