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    <title>1970 (12) TMI 13 - CALCUTTA High Court</title>
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    <description>The court dismissed the petition, ruling that the Income-tax Officer had jurisdiction to assess the petitioner as a Hindu undivided family (HUF) based on the revised returns filed by the petitioner. The court found the petitioner had suppressed material facts and misrepresented information to avoid tax liability. The court concluded the application was without merit and mala fide, ordering the petitioner to pay costs to the respondents and vacating any interim orders.</description>
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      <title>1970 (12) TMI 13 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=8145</link>
      <description>The court dismissed the petition, ruling that the Income-tax Officer had jurisdiction to assess the petitioner as a Hindu undivided family (HUF) based on the revised returns filed by the petitioner. The court found the petitioner had suppressed material facts and misrepresented information to avoid tax liability. The court concluded the application was without merit and mala fide, ordering the petitioner to pay costs to the respondents and vacating any interim orders.</description>
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      <pubDate>Fri, 04 Dec 1970 00:00:00 +0530</pubDate>
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