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    <title>1991 (6) TMI 18 - CALCUTTA High Court</title>
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    <description>The notice under section 148 of the Income-tax Act, 1961 for the assessment year 1964-65 was quashed in the case. The court found that the satisfaction required under section 151(1) was not met, resulting in the ruling that the notice was invalid. The rule was made absolute, and there was no order as to costs.</description>
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