2008 (10) TMI 682

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....DER 1. Heard. Rule. Rule made returnable forthwith. By consent of both the parties, the petition is taken up for final hearing. 2. In this petition, the petitioners have challenged the validity of the notice dated 31-12-2007 issued under Section 148 of the Income Tax Act, 1961 and also the notices issued under Section 142(1) and 143(2) of the Income Tax Act. 3. Admittedly, on receiving the reas....