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1974 (1) TMI 22 - HC - Income TaxExtract: .......2) There was no basis for treating the issue of the notice under section 147(b) of the Act and (3) Even if there was any basis for the issue of the notice under clause(b) of section 147, the notice is barred by limitation. The assessee shall have his costs of this reference. Hearing fee is assessed at Rs. 300 (three hundred). B. K. RAY J.--I agree.
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