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The High Court of Delhi declined to answer questions referred by the Income-tax Appellate Tribunal regarding the validity of notices served on the official liquidator during the assessment years 1962-63, 1963-64, and 1964-65. The Tribunal found the notices to be valid as the official liquidator had been appointed by the court and there was no other principal officer. The court concluded that no question of law arose from the Tribunal's order and returned the references unanswered.
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