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2009 (7) TMI 103 - MADRAS HIGH COURTChallenge to the notice issued u/s 148 – held that - as stipulated under Section 147/148 of the Act, it is not necessary for the revenue to establish to the entire satisfaction of the respondent reasonable belief based on which the notice came to be issued under Section 148 - the assesses have adopted a sinister motive in challenging the notice under Section 148 of the Income Tax Act and thereby thwarted the reassessment proceedings till this date - exemplary costs awarded as against the assessees
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