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2008 (1) TMI 389 - KARNATAKA HIGH COURTAuthority to issue notice u/s 148 - the notice should have been issued under section 151(2) of the Act, which requires that it should have been issued by an officer holding a rank of not less than a Deputy Commissioner - assessment order framed under section 143(3) read with section 147 as bad in law and consequently quashed.
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