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1984 (1) TMI 27 - HC - Income TaxExtract: .......e ITO, having recorded this as his reason, reopened the assessments. In the result, the petitions are allowed and the notices dated 4/6th February, 1976, 4/6th February, 1976, and 26/28 August, 1976, under s. 148 of the I.T. Act, 1961, are quashed and set aside. The respondents shall pay to the petitioners costs of the petitions. Ruled accordingly,
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