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1973 (6) TMI 23 - HC - Income TaxExtract: .......le things or articles, we are of the opinion that no notice contemplated by rule 112A was necessary. In this view of the matter, the petitioner cannot succeed even so far as point No. 3 is concerned. The result, therefore, is that this petition should fail. The same is, therefore, dismissed and the rule is discharged with costs. Petition dismissed.
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