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1967 (9) TMI 2 - HC - Income TaxProceedings for assessment or reassessment under the IT Act are `legal proceedings` within the meaning of section 446 of the Companies Act. The IT authorities are not entitled to commence the assessment or reassessment proceedings contemplated against company, or to continue the same, without obtaining the leave of the court u/s 446(1) of the Companies Act, 1956
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