2009 (2) TMI 71

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....UDGMENT The judgment of the court was delivered by JUSTICE D. A. MEHTA - All these three petitions raise a common issue in relation to challenge to Notices issued under Section 148 of the Income Tax Act, 1961(the Act) for Assessment Years 1988-89 to 1994-95 as regards applicability of provisions of Section 35D of the Act. The impugned Notices had been issued on the basis of assessment framed....