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    <description>The court quashed the impugned notice and subsequent proceedings due to non-compliance with statutory formalities under sections 148 and 148A of the Income Tax Act, 1961. The petitioner was directed to pay costs of Rs.5,000 to the Calcutta High Court Legal Services Committee for delay in filing the writ petition. The court allowed the respondent to issue a fresh notice in the future in accordance with the law.</description>
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      <description>The court quashed the impugned notice and subsequent proceedings due to non-compliance with statutory formalities under sections 148 and 148A of the Income Tax Act, 1961. The petitioner was directed to pay costs of Rs.5,000 to the Calcutta High Court Legal Services Committee for delay in filing the writ petition. The court allowed the respondent to issue a fresh notice in the future in accordance with the law.</description>
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