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1971 (9) TMI 22 - SUPREME COURTProceedings under s. 34(1)(b) of Indian Income-tax Act, 1922 were pending - whether fresh notice could be issued under Income-tax Act, 1961 - Officer could not have issued notice under s. 148 - department cannot take any support from section 150(1) - order of the High Court is set aside. The writ petition is allowed and the impugned notices quashed
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