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    <title>2015 (3) TMI 1229 - ALLAHABAD HIGH COURT</title>
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    <description>The HC allowed the writ petition, quashing the notice dated September 11, 2013, issued by the Deputy Commissioner of Income-tax, Range-II, Lucknow, due to lack of jurisdiction. The court found procedural non-compliance under section 124 of the Income-tax Act, rendering the entire proceedings and demand ab initio illegal. The court underscored the necessity of adhering to statutory procedures and jurisdictional boundaries.</description>
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