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1972 (5) TMI 19 - PUNJAB AND HARYANA HIGH COURTExtract: .......n above, I hold that the notice issued by the Income-tax Officer to the petitioner-firm on November 14, 1969, was valid and within the jurisdiction of the Income-tax Officer and he can continue reassessment proceedings pursuant thereto. There is thus no merit in this petition which is dismissed with costs. Counsel s fee Rs. 100. Petition dismissed.
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