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    <title>2024 (9) TMI 1196 - GUJARAT HIGH COURT</title>
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    <description>The HC ruled in favor of the petitioner, a peon acting as a Power of Attorney holder for partnership firms, by quashing the notice under section 148 of the Income Tax Act, 1961. The court found no personal income earned by the petitioner, as the transactions were attributed to the firms. The reassessment proceedings were set aside, and no costs were awarded.</description>
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      <description>The HC ruled in favor of the petitioner, a peon acting as a Power of Attorney holder for partnership firms, by quashing the notice under section 148 of the Income Tax Act, 1961. The court found no personal income earned by the petitioner, as the transactions were attributed to the firms. The reassessment proceedings were set aside, and no costs were awarded.</description>
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