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    <title>2006 (3) TMI 554 - ITAT DELHI</title>
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    <description>The tribunal upheld the validity of the notice under section 148, finding that the Assessing Officer had sufficient cause to believe that income had escaped assessment. The appeal challenging the assumption of jurisdiction and issuance of notice was dismissed, with the tribunal ruling in favor of the tax authorities.</description>
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      <description>The tribunal upheld the validity of the notice under section 148, finding that the Assessing Officer had sufficient cause to believe that income had escaped assessment. The appeal challenging the assumption of jurisdiction and issuance of notice was dismissed, with the tribunal ruling in favor of the tax authorities.</description>
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