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1996 (6) TMI 349 - AT - Income TaxExtract: .......ections 234A & B need to be examined with reference to the provisions of the Act alone. However, because the notice had been found to be invalid and the proceedings having been quashed, the issue becomes academic and we, therefore, do not express any opinion on these questions. 21. In the result, the appeals by the assessee are allowed in part.
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