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1996 (7) TMI 531 - ANDHRA PRADESH HIGH COURTExtract: .......t that penalty ought to have been imposed only after notice, we are unable to sustain the impugned demand notices. They are accordingly set aside. The writ petition is allowed accordingly. We hasten to add that this order does not preclude the authority from passing fresh orders of assessment in accordance with law. No costs. Writ petition allowed.
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