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1982 (6) TMI 132 - AT - Income TaxExtract: ....... to record the reasons, as required by section 148(2) r/w section 147, I hold that no valid proceedings were invoked by him under section 148 r/w section 147. This being so, there is no need for me to go into the merits of the case. The proceedings being invalid, both the orders of the ITO are quashed. . In the result, both the appeals are allowed.
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