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1972 (1) TMI 44 - CALCUTTA HIGH COURT
Extract:
.......and forms the belief it cannot be said that the Income-tax Officer is acting unreasonably or on mere suspicion, gossip or rumour. In the aforesaid view of the matter I would hold that the conditions precedent for the issue of the notice under section 148 of the Act have been made out and would dismiss this application without any order as to costs.