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    <description>The court upheld the validity of the notice issued under section 148 of the Income-tax Act, 1961 for reopening assessment for the year 1988-89. The court found the reasons provided by the Revenue sufficient for issuing the notice and emphasized that the legality of the notice is limited in writ jurisdiction. The petition challenging the notice was dismissed, and the court allowed the Assessing Officer to proceed with further proceedings in accordance with the law.</description>
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