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    <title>2010 (9) TMI 391 - Allahabad High Court</title>
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    <description>The court found that the notice issued under Section 148 of the Income-tax Act was barred by limitation as it was issued beyond the permissible four-year period without any failure on the part of the assessee to disclose material facts. Consequently, the court quashed the notice dated March 5, 2002, and granted relief to the petitioner in the writ petition.</description>
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      <description>The court found that the notice issued under Section 148 of the Income-tax Act was barred by limitation as it was issued beyond the permissible four-year period without any failure on the part of the assessee to disclose material facts. Consequently, the court quashed the notice dated March 5, 2002, and granted relief to the petitioner in the writ petition.</description>
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