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    <title>2010 (2) TMI 961 - Gujarat High Court</title>
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    <description>The court allowed the petition, quashing the notice issued under section 148 of the Income-tax Act. The court ruled that the notice was issued beyond the permissible limitation period and that there was no failure on the petitioner&#039;s part to disclose fully and truly all material facts necessary for the assessment. The court emphasized that the availability of an alternative remedy did not bar the petitioner from challenging the invalid notice.</description>
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      <description>The court allowed the petition, quashing the notice issued under section 148 of the Income-tax Act. The court ruled that the notice was issued beyond the permissible limitation period and that there was no failure on the petitioner&#039;s part to disclose fully and truly all material facts necessary for the assessment. The court emphasized that the availability of an alternative remedy did not bar the petitioner from challenging the invalid notice.</description>
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