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    <title>1984 (3) TMI 11 - KARNATAKA High Court</title>
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    <description>The court upheld the impugned notices as validly issued under s. 147(b) and s. 153(3)(ii) of the I.T. Act, 1961. The writ petitions were dismissed, and the petitioner was granted 60 days to file his return before the ITO in pursuance of the upheld notices. The parties were directed to bear their own costs.</description>
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      <link>https://www.taxtmi.com/caselaws?id=27304</link>
      <description>The court upheld the impugned notices as validly issued under s. 147(b) and s. 153(3)(ii) of the I.T. Act, 1961. The writ petitions were dismissed, and the petitioner was granted 60 days to file his return before the ITO in pursuance of the upheld notices. The parties were directed to bear their own costs.</description>
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