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1984 (1) TMI 55 - HC - Income TaxExtract: ....... demand notices issued thereto, which are manifestly illegal, are liable to be quashed. In the light of my above discussion, I quash the impugned notices, assessment orders and demand notices issued by the AITO against the petitioner. Rule issued is made absolute. But, in the circumstances of the cases, I direct the parties to bear their own costs.
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