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    <title>1990 (2) TMI 37 - ALLAHABAD High Court</title>
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    <description>The court concluded that the Inspecting Assistant Commissioner had legitimate reasons to believe that the petitioner&#039;s income had escaped assessment due to the failure to disclose all material facts fully and truly. The impugned notices under section 148 were justified, and the petitions were dismissed. The interim orders were discharged, and no order as to costs was made.</description>
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      <description>The court concluded that the Inspecting Assistant Commissioner had legitimate reasons to believe that the petitioner&#039;s income had escaped assessment due to the failure to disclose all material facts fully and truly. The impugned notices under section 148 were justified, and the petitions were dismissed. The interim orders were discharged, and no order as to costs was made.</description>
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