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1976 (12) TMI 11 - HC - Income TaxExtract: .......ice under s. 148 of the I.T. Act, 1961, beyond 8 years from the date of the close of the assessment year 1961-62. That notice is clearly beyond time and invalid. Hence, we allow this petition and quash the notice dated July 14, 1976, (annexure IV to the writ petition). In the circumstances of the case, we direct the parties to bear their own costs.
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