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    <title>1972 (12) TMI 32 - KERALA High Court</title>
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    <description>The High Court dismissed the writ petitions challenging the Income-tax Officer&#039;s jurisdiction to issue notices under section 148 for assessment years 1961-62 to 1963-64. The court found that the conditions for issuing the notices were met, the action was justified under section 147(a) due to non-disclosure of material facts, and compliance with section 151 was proper. The petitioner was advised to raise objections during reassessment proceedings.</description>
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    <pubDate>Thu, 21 Dec 1972 00:00:00 +0530</pubDate>
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      <title>1972 (12) TMI 32 - KERALA High Court</title>
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      <description>The High Court dismissed the writ petitions challenging the Income-tax Officer&#039;s jurisdiction to issue notices under section 148 for assessment years 1961-62 to 1963-64. The court found that the conditions for issuing the notices were met, the action was justified under section 147(a) due to non-disclosure of material facts, and compliance with section 151 was proper. The petitioner was advised to raise objections during reassessment proceedings.</description>
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      <pubDate>Thu, 21 Dec 1972 00:00:00 +0530</pubDate>
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