1997 (2) TMI 75

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....8, 1996, under section 148 of the Income-tax Act, 1961, for the assessment years 1990-91, 1991-92, and also the notices dated September 6, 1996, issued under the same provision for the assessment years 1992-93, 1993-94, 1994-95 and 1995-96. Learned counsel for the petitioner submits that the petitioner filed income-tax returns for all these years in time and she was assessed to tax under sectio....