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    <title>1993 (7) TMI 8 - CALCUTTA High Court</title>
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    <description>The appellant-writ petitioner was found entitled to the benefits of the amnesty scheme as the tax authorities had not detected the concealed income before the revised returns were filed. The court held that the notice and subsequent order under section 154 were without jurisdiction, illegal, invalid, and void ab initio, leading to their quashing.</description>
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    <pubDate>Thu, 29 Jul 1993 00:00:00 +0530</pubDate>
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      <description>The appellant-writ petitioner was found entitled to the benefits of the amnesty scheme as the tax authorities had not detected the concealed income before the revised returns were filed. The court held that the notice and subsequent order under section 154 were without jurisdiction, illegal, invalid, and void ab initio, leading to their quashing.</description>
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