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    <title>2016 (11) TMI 798 - ALLAHABAD HIGH COURT</title>
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    <description>The court allowed the writ petition, quashing the impugned notice dated June 8, 2016, and awarded costs of Rs. 20,000 to the petitioner. The notice was deemed barred by limitation as per section 263(2) of the Income-tax Act, 1961.</description>
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