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1993 (11) TMI 96 - ITAT COCHINExtract: .......acie, the learned Assessing Officer had reason to believe that the assessee had assessable income and had not filed the return of income at the time of initiation of the proceedings under s. 147. Thus, there is no infirmity in the assessment proceedings. 34. In the result, the appeal of the assessee is partly allowed. Revenue s appeal is dismissed.
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