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    <title>1980 (8) TMI 61 - PUNJAB AND HARYANA High Court</title>
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    <description>The court held that the questions raised by the assessee were questions of fact, not law, as there was sufficient material to determine income without natural justice violations. The validity of the notice under section 212(3A) was upheld, considering it relevant for estimating income. Compliance with natural justice principles and tax act provisions was found satisfactory, with no evidence of non-compliance. The issue of notice issuance on the assessment day was dismissed due to lack of evidence, leading to the petition&#039;s dismissal without costs.</description>
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      <description>The court held that the questions raised by the assessee were questions of fact, not law, as there was sufficient material to determine income without natural justice violations. The validity of the notice under section 212(3A) was upheld, considering it relevant for estimating income. Compliance with natural justice principles and tax act provisions was found satisfactory, with no evidence of non-compliance. The issue of notice issuance on the assessment day was dismissed due to lack of evidence, leading to the petition&#039;s dismissal without costs.</description>
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