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1982 (1) TMI 43 - HC - Income TaxExtract: .......(annex. B) can be ignored as the case was being processed on the basis of the return filed by the petitioner-assessee on 6th of January, 1971. Accordingly, it is directed that the notice, annex. B, issued under s.147 of the Act will be ignored by the ITO and other proceedings will continue in accordance with law. There will be no order as to costs.
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