2004 (7) TMI 14

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....rt was delivered by B.C. Patel C.J. - Against the assessee, for the assessment years 1997-98, 1998-99 and 1999-2000, a notice under section 148 of the Income-tax Act, 1961 was issued. In respect of these years, this writ petition has been filed praying for the quashing of the impugned notices issued under sections 147 and 148 of the Income-tax Act, 1961. The petitioner has come out with the cas....