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1969 (9) TMI 12 - ALLAHABAD HIGH COURTExtract: ....... proceedings. The petition is allowed with costs. We quash the various notices that have been issued by the respondent under section 28(3) of the Indian Income-tax Act, 1922, and section 16 of the Excess Profits Tax Act. We direct the respondent to drop these penalty proceedings under the Indian Income-tax Act, 1922, and the Excess Profits Tax Act.
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