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1987 (12) TMI 75 - AT - Income TaxExtract: ....... for this year also. The issue of notice under s. 148 by the Assessing officer was, therefore, bad in law. The notices issued by her for both the years are quashed and the assessment framed in consequence thereof are also annulled as bad in law. The orders of the CIT(A) on this point are also annulled. 6. In the result, both the appeals are allowed
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