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    <title>2015 (7) TMI 690 - DELHI HIGH COURT</title>
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    <description>The court ruled in favor of the petitioner, setting aside the notice under Section 148 and the order disposing of objections. The judgment emphasized the necessity of full and true disclosure of material facts by the assessee to justify income escapement in reassessment proceedings under Section 147 of the Income Tax Act, 1961.</description>
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