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1993 (2) TMI 46

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.... appeal against the judgment of a learned single judge of this court in O. P. No. 2166 of 1992 (S. S. V. Kumar v. CIT [1993] 199 ITR 416). The original petition was filed challenging exhibits P-13 and P-17. Exhibit P-17 is a notice issued under section 148 of the Income-tax Act, 1961. In the notice, the Income-tax Officer wanted certain points to be clarified in regard to the return submitted by t....