1991 (2) TMI 48

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....DY C. J. -This writ petition is directed against the intimation under section 143(1)(a) of the Income-tax Act, 1961, dated January 8, 1991 (annexure-5, to writ petition) and another intimation under the same provision dated January 16, 1991 (annexure-8 to the writ petition). In this case, certain disallowances have been effected by the Assistant Commissioner of Income-tax without giving an opportu....