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    <description>The court upheld the validity of the impugned notices issued under Section 148 of the Income Tax Act, 1961, for the assessment years 2008-09 and 2009-10. It found that the notices were within the prescribed limitation period and not barred by the principle of change of opinion. The court dismissed the writ petitions, directing the respondent to complete the proceedings within three months, noting delays attributable to both parties.</description>
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