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    <title>1991 (3) TMI 99 - ALLAHABAD High Court</title>
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    <description>The High Court dismissed the writ petition challenging the notice issued under section 148 of the Income-tax Act for the assessment year 1980-81. The court allowed the reassessment proceedings to continue, emphasizing the need for factual and legal scrutiny in such cases. The judgment highlighted the importance of complying with statutory provisions related to undisclosed income and unexplained investments, directing the petitioner to address any objections or submit revised returns to the assessing authority.</description>
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      <description>The High Court dismissed the writ petition challenging the notice issued under section 148 of the Income-tax Act for the assessment year 1980-81. The court allowed the reassessment proceedings to continue, emphasizing the need for factual and legal scrutiny in such cases. The judgment highlighted the importance of complying with statutory provisions related to undisclosed income and unexplained investments, directing the petitioner to address any objections or submit revised returns to the assessing authority.</description>
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