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    <title>2019 (1) TMI 221 - CALCUTTA HIGH COURT</title>
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    <description>The court upheld the jurisdiction of authorities under Sections 147 and 148 of the Income Tax Act, 1961, ruling that the petitioner&#039;s failure to make a true and full disclosure and the income escaping assessment justified the use of these sections. The court referenced relevant precedents to support its decision and concluded that the authorities did not exceed their jurisdiction. The writ petition challenging the notice and order was disposed of without costs.</description>
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      <description>The court upheld the jurisdiction of authorities under Sections 147 and 148 of the Income Tax Act, 1961, ruling that the petitioner&#039;s failure to make a true and full disclosure and the income escaping assessment justified the use of these sections. The court referenced relevant precedents to support its decision and concluded that the authorities did not exceed their jurisdiction. The writ petition challenging the notice and order was disposed of without costs.</description>
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