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1983 (12) TMI 34 - HC - Income TaxExtract: .......f the petitioners. In my judgment, the initiation of proceedings by respondent No. 1 by issue of notice tinder s. 148 is entirely without jurisdiction and the action of respondent No. 1 deserves to be quashed. Accordingly, the petition succeeds and the rule is made absolute in terms of prayer (a) of the petition. There will be no order as to costs.
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