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    <title>1971 (4) TMI 13 - MADRAS High Court</title>
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    <description>The court dismissed the writ petitions, concluding that the Income-tax Officer (ITO) had sufficient grounds and jurisdiction to issue the notice under Section 148. The petitioner&#039;s failure to fully and truly disclose material facts justified the reopening of the assessment. The court emphasized that the issuance of a writ of prohibition was not warranted as the ITO acted within his legal bounds. The petitions were dismissed with costs.</description>
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    <pubDate>Thu, 15 Apr 1971 00:00:00 +0530</pubDate>
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      <title>1971 (4) TMI 13 - MADRAS High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=8274</link>
      <description>The court dismissed the writ petitions, concluding that the Income-tax Officer (ITO) had sufficient grounds and jurisdiction to issue the notice under Section 148. The petitioner&#039;s failure to fully and truly disclose material facts justified the reopening of the assessment. The court emphasized that the issuance of a writ of prohibition was not warranted as the ITO acted within his legal bounds. The petitions were dismissed with costs.</description>
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      <pubDate>Thu, 15 Apr 1971 00:00:00 +0530</pubDate>
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