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    <title>1997 (9) TMI 72 - GAUHATI High Court</title>
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    <description>The court upheld the validity of the notices issued under sections 143(2) and 142(1) of the Income-tax Act, 1961, for the assessment year 1990-91. The notices were deemed to be within the permissible period, and the requirement to produce books of account for previous years was considered justified. The petition challenging the notices was dismissed, and the interim order staying the notices was vacated, with each party bearing their respective costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=16978</link>
      <description>The court upheld the validity of the notices issued under sections 143(2) and 142(1) of the Income-tax Act, 1961, for the assessment year 1990-91. The notices were deemed to be within the permissible period, and the requirement to produce books of account for previous years was considered justified. The petition challenging the notices was dismissed, and the interim order staying the notices was vacated, with each party bearing their respective costs.</description>
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      <pubDate>Mon, 15 Sep 1997 00:00:00 +0530</pubDate>
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