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1997 (9) TMI 160 - AT - Income TaxExtract: ......., the notice was prepared but not issued, and the presumption under the Evidence Act about official acts having been performed regularly stands demolished. We, therefore, hold the notice under section 148 to be bad in law. The order of the CIT(Appeals) does not call for our interference. 22. In the result, the appeal of the department is dismissed.
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