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1982 (9) TMI 46 - HC - Income Tax
Extract:
.......rrears of income-tax are illegal for want of such notices. In view of what has been held above, the recovery proceedings or the order of the Commissioner do not suffer from any illegality and do not call for any interference. This writ petition has no merit and must fail. The writ petition is dismissed with costs. Stay order, if any, is discharged.