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    <title>2019 (1) TMI 1146 - BOMBAY HIGH COURT</title>
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    <description>The HC quashed the notice dated 28th March 2018 issued under Section 148 of the Income Tax Act, 1961, deeming it without jurisdiction. The notice, issued beyond the statutory period, lacked grounds of failure to disclose material facts by the petitioner. The court did not address the classification of &quot;Colour Idea Stores&quot; expenses, as the notice was invalid. The petition was allowed with no order as to costs.</description>
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      <description>The HC quashed the notice dated 28th March 2018 issued under Section 148 of the Income Tax Act, 1961, deeming it without jurisdiction. The notice, issued beyond the statutory period, lacked grounds of failure to disclose material facts by the petitioner. The court did not address the classification of &quot;Colour Idea Stores&quot; expenses, as the notice was invalid. The petition was allowed with no order as to costs.</description>
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      <pubDate>Thu, 17 Jan 2019 00:00:00 +0530</pubDate>
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