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1982 (9) TMI 50 - HC - Income TaxExtract: ....... proceedings under s. 148 of the Act for the assessment years 1974-75 and 1975-76 was without jurisdiction and the notice as also the proceedings taken in pursuance thereof are liable to be quashed. Consequently, the writ petition succeeds and is allowed with costs and the impugned notices and the proceedings taken in pursuance thereof are quashed.
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