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Income escaping assessment.

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Full Text of the Document

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....o tax has escaped assessment for any tax year (hereinafter referred to as "the relevant tax year" in this section and sections 280 to 286, the Assessing Officer may, subject to the provisions of secti....

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Full Text of the Document

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....ome to his notice subsequently in the course of the proceedings under this section, irrespective of the fact that the provisions of sections 280, 281 and 284 were not complied with. - Clause 279 of....