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1974 (9) TMI 25 - HC - Income TaxExtract: .......of the Income-tax Act as amounts not includible in the total income of the petitioners cannot be sustained. The notices issued to the petitioners either under section 8 or under section 16 of the Act are, therefore, patently contrary to law. In the result these petitions succeed. The impugned notices are quashed. There will be no order as to costs.
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