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    <title>1972 (5) TMI 14 - GAUHATI High Court</title>
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    <description>The High Court upheld the jurisdiction of the Income-tax Officer to issue a notice under section 148 of the Income-tax Act, 1961 for the assessment year 1954-55. The court dismissed the petition, vacated the stay order, and made no order as to costs. The judges affirmed the validity of the notice based on the grounds of inaccurate particulars provided by the assessee leading to under-assessment for the relevant assessment year.</description>
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      <description>The High Court upheld the jurisdiction of the Income-tax Officer to issue a notice under section 148 of the Income-tax Act, 1961 for the assessment year 1954-55. The court dismissed the petition, vacated the stay order, and made no order as to costs. The judges affirmed the validity of the notice based on the grounds of inaccurate particulars provided by the assessee leading to under-assessment for the relevant assessment year.</description>
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      <pubDate>Wed, 31 May 1972 00:00:00 +0530</pubDate>
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