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1971 (5) TMI 3 - ALLAHABAD HIGH COURTExtract: .......of section 5(7A) of the 1922 Act. It cannot be said to be without jurisdiction and cannot be quashed. Proceedings before the Income-tax Officer, Special Investigation Circle, Lucknow, are also not without jurisdiction and cannot be quashed. In the result we find no force in the two writ petitions which are dismissed with costs. Petitions dismissed.
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