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    <title>1997 (2) TMI 75 - ALLAHABAD High Court</title>
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    <description>The High Court dismissed the petitioner&#039;s request to quash notices under section 148 of the Income-tax Act, stating that no prior notice was necessary for issuing such notices. The petitioner can challenge the valuer&#039;s report during assessment proceedings. The petition was dismissed at the threshold.</description>
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