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1981 (9) TMI 19 - HC - Income TaxExtract: ....... were invalid because by that time the determination under s. 163 of the said Act had not properly taken place. Since these notices are invalid, the reassessment done in pursuance of them is also invalid. It is unnecessary, in our opinion, to consider the validity of the notices issued under s. 163. Parties to bear their own costs of the reference.
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