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1993 (8) TMI 132 - AT - Income TaxExtract: .......sessee a notice of demand in the prescribed form specifying the swn so payable (Emphasis supplied). It is, thus, evident that there has been arbitrariness not only in framing the assessment order but it has perpetrated in the notice of demand as well. 19. We find no merit in this appeal of the Department. 20. In the result, the appeal is dismissed.
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