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1993 (4) TMI 109 - AT - Income TaxExtract: .......iation of valid proceedings are far from satisfied. Therefore, we hold that the initiation of proceedings in this case is bad in law. We quash the notice issued by the Competent Authority under s. 269D of IT Act. The acquisition order is accordingly held to be bad in law and without jurisdiction and is cancelled. In the result, appeals are allowed.
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