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1964 (9) TMI 6 - HC - Income TaxWhether the notice issued under s. 22(2) of the old Act can be deemed to be a notice under s. 271 of the new Act - held that notice issued under the provisions of the old Act can legitimately be considered as good as a notice issued under the new Act for purposes of invoking ss. 271 and 274 of the new Act.
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