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2003 (1) TMI 117 - HIGH COURT OF JUDICATURE AT BOMBAYExtract: .......e circumstances, it is not open to the petitioner to contend that the Commissioner had no jurisdiction to adjudicate upon the show cause notice dated 25-9-2001. 10.In this view of the matter, we see no merit in the contention raised on behalf of the petitioner. 11.Accordingly, the petition fails and the rule is discharged with no order as to costs.
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