2003 (9) TMI 45

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....ODHI J.-The challenge in this writ petition is to the notice dated March 22, 2002, issued by the Assistant Commissioner of Income-tax, Sangrur, under section 148 of the Income-tax Act, 1961, informing the petitioner that he has reason to believe that income for the assessment year 1995-96 had escaped assessment within the meaning of section 147 of the Income-tax Act. On receipt of the notice, the ....