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    <title>1977 (4) TMI 26 - CALCUTTA High Court</title>
    <link>https://www.taxtmi.com/caselaws?id=38585</link>
    <description>The court granted the petitioner&#039;s application, ruling in their favor. It issued a writ of mandamus directing the respondent to recall, cancel, and withdraw the notices issued under section 148 of the Income-tax Act for various assessment years. The court found that the notices were void due to a lack of belief by the Income-tax Officer that income had escaped assessment because of the assessee&#039;s failure to disclose all relevant facts. The court did not address other issues raised, concluding the judgment without ordering costs.</description>
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    <pubDate>Thu, 07 Apr 1977 00:00:00 +0530</pubDate>
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      <title>1977 (4) TMI 26 - CALCUTTA High Court</title>
      <link>https://www.taxtmi.com/caselaws?id=38585</link>
      <description>The court granted the petitioner&#039;s application, ruling in their favor. It issued a writ of mandamus directing the respondent to recall, cancel, and withdraw the notices issued under section 148 of the Income-tax Act for various assessment years. The court found that the notices were void due to a lack of belief by the Income-tax Officer that income had escaped assessment because of the assessee&#039;s failure to disclose all relevant facts. The court did not address other issues raised, concluding the judgment without ordering costs.</description>
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      <pubDate>Thu, 07 Apr 1977 00:00:00 +0530</pubDate>
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