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    <title>2001 (12) TMI 25 - CALCUTTA High Court</title>
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    <description>The court found the notice issued under Section 148 of the Income-tax Act, 1961, for reassessment to be invalid as the petitioner had fully disclosed all material facts necessary for assessment. The court dismissed the Revenue&#039;s appeal, upheld the writ petition, and ruled in favor of the assessee, granting a stay of operation of the order for two months.</description>
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