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1981 (2) TMI 212 - KARNATAKA HIGH COURTExtract: .......re no assessment proceedings in the case of the petitioners, the impugned demand notices are hereby quashed. But, the 1st respondent is free to issue fresh demand notices after proper assessment proceedings are held and assessments are completed in accordance with the provisions of the Act. 4.. There will be no order as to costs. Petitions allowed.
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