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1970 (8) TMI 28 - HC - Income TaxFailure to disclose income of the wife - reopening of the assessment - though, if the case of the department was that the wife was a mere benamidar, no question of application of section 64 would arise - records showed that approval for the notice of reassessment was obtained on the ground that the wife's income was to be clubbed with that of the husband under section 64 - notice under section 148 is quashed and the respondents are prohibited from taking any further steps in respect of the aforesaid notice
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