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1962 (4) TMI 3 - SC - Income TaxExtract: ....... the certificate issued under section 46(2) and the notice of July 17, 1956, were valid, and the High Court was in error in quashing the former and setting aside the latter. The appeal is thus allowed. The judgment of the High Court is set aside and the writ petition ordered to be dismissed. There shall be no order as to costs here. Appeal allowed.
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