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1974 (7) TMI 35 - HC - Income TaxExtract: .......er notice as contemplated by section 34, the entire proceedings are ab initio void and orders in reassessment proceedings passed as a result of such notices are also liable to be set aside. In the result, our answer to the question referred to us is in the negative. The revenue shall pay the costs of the assessee. Question answered in the negative.
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