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    <title>2014 (1) TMI 1088 - ALLAHABAD HIGH COURT</title>
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    <description>The court upheld the validity of notices issued under Section 148 for reassessment under Section 147, finding that the Assessing Officer had sufficient and credible material to believe that income had escaped assessment. The court dismissed the writ petitions, stating that the notices were valid and directing the Assessing Officer to serve reassessment orders on the assessee if not already done, allowing completion of reassessment proceedings within six months.</description>
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    <pubDate>Fri, 17 Jan 2014 00:00:00 +0530</pubDate>
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      <description>The court upheld the validity of notices issued under Section 148 for reassessment under Section 147, finding that the Assessing Officer had sufficient and credible material to believe that income had escaped assessment. The court dismissed the writ petitions, stating that the notices were valid and directing the Assessing Officer to serve reassessment orders on the assessee if not already done, allowing completion of reassessment proceedings within six months.</description>
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