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1990 (3) TMI 47 - BOMBAY HIGH COURT
Extract:
.......is being allowed on a preliminary question, viz., whether the notification dated January 2, 1986, provided a sound basis for the formation of the belief that the assessee s income chargeable to tax had escaped assessment. The answer to the question being in the negative, the rule is made absolute in terms of prayer clause (a). No order as to costs.