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    <description>The High Court of Bombay found in favor of the petitioner in a case concerning the validity of a notice issued under Section 148 of the Income Tax Act 1961 for A.Y.-2012-2013. The court held that the notice was unjustified as the petitioner had fully disclosed all necessary material facts during the assessment proceedings. The court quashed the notice and order issued by the respondents, ruling in accordance with the petitioner&#039;s plea under Article 226 of the Constitution of India.</description>
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