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2012 (4) TMI 804 - HC - Income TaxExtract: ....... Accordingly, the proceedings, under section 147 of the Act, which had been initiated by the issuance of the impugned notice, under section 148 of the Act, cannot be sustained. As such, this Court finds it appropriate to allow the writ petition. Accordingly, the writ petition stands allowed. Consequently, connected miscellaneous petition is closed.
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