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1978 (9) TMI 40 - HC - Income TaxExtract: ....... he directed the ITO to proceed from the stage of the notice under s. 148. If the initiation of the proceedings was considered to be a nullity, such a direction could not have been given. For the reasons given above, we answer the question in the negative and in favour of the assessee. There will be no order as to costs. DIPAK KUMAR SEN J.-I agree.
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