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1977 (12) TMI 1 - ALLAHABAD HIGH COURTExtract: .......nto the term under this Act occurring in s. 150(1) to include within it proceedings under the repealed Act as well. Since s. 150(1) was applicable, the ITO was competent to issue notices under s. 148 without any limitation of time for the assessment years 1953-54 to 1961-62. In the result, the petition fails and is accordingly dismissed with costs.
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