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The High Court of Allahabad dismissed the writ petition filed by Pandit Pyare Lal Sharma Memorial Trust Society, Meerut, seeking to quash assessment orders of Mool Chand Sharbati Devi Hospital Trust. The court did not call for counter-affidavit from respondents. The Commissioner of Income-tax issued a notice under section 263 proposing to revive the assessment order of the petitioner's own case. The court stated that the petitioner has a right of appeal to the Income-tax Appellate Tribunal if adverse orders are passed. The writ petition was dismissed with no costs.
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