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1974 (3) TMI 16 - HC - Income TaxExtract: .......e instant case the authority has jurisdiction to issue the impugned notice under section 148 of the Income-tax Act. In the result, we find that this petition has no merits. The petition is accordingly rejected. The rule is discharged. We, however, make no order as to costs. The stay order stands vacated. B. N. SARMA J.--I agree. Petition dismissed.
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