2002 (4) TMI 22

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....Income-tax Act, 1961, and the issuance of notice under section 148 of the Act on the ground that there was no material before the Department for coming to the conclusion that the matter required reassessment. It is submitted by counsel for the petitioner that because of this writ petition, the proceedings in appeal were stayed by the Commissioner of Income-tax (Appeals) and he will be satisfied in....