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    <title>2022 (2) TMI 1094 - BOMBAY HIGH COURT</title>
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    <description>The court quashed and set aside the notices dated 10th January 2014 and 14th February 2014 issued under Section 148 of the Income Tax Act, 1961, as well as the orders rejecting the petitioner&#039;s objections. The court concluded that the notices were barred by limitation, issued without proper jurisdiction, and lacked the necessary sanction under Section 151. The petitions were disposed of accordingly.</description>
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      <description>The court quashed and set aside the notices dated 10th January 2014 and 14th February 2014 issued under Section 148 of the Income Tax Act, 1961, as well as the orders rejecting the petitioner&#039;s objections. The court concluded that the notices were barred by limitation, issued without proper jurisdiction, and lacked the necessary sanction under Section 151. The petitions were disposed of accordingly.</description>
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