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    <title>2016 (5) TMI 289 - PATNA HIGH COURT</title>
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    <description>The court dismissed the appeal, affirming that the income of the assessee had escaped assessment based on material evidence found during the search operation. The court emphasized that the assessment was correctly framed under Section 147 of the Income-tax Act, 1961, and that the principles of natural justice were followed. The court found no substantial questions of law arising for consideration and upheld the order passed by the Assessing Officer.</description>
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      <description>The court dismissed the appeal, affirming that the income of the assessee had escaped assessment based on material evidence found during the search operation. The court emphasized that the assessment was correctly framed under Section 147 of the Income-tax Act, 1961, and that the principles of natural justice were followed. The court found no substantial questions of law arising for consideration and upheld the order passed by the Assessing Officer.</description>
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