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2007 (11) TMI 288 - HC - Income TaxChallenge to notice issued u/s 148 and 142(1), calling upon the assessee to file return - no objection was filed by assessee against the notices before the Assessing Officer, rather the petitioner approached this court directly by filling instant application - when notice u/s 148 is issued, proper course of action for the assessee is to file return and if he so desires, to seek reasons for issuing notices - without going into the merit of the case petitioner is directed to file objections
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