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2002 (1) TMI 5 - HC - Income TaxReopening of assessment - learned single judge by the order impugned quashed the aforesaid notices holding that the reasons for reopening the assessments did not provide a live link between the materials and the belief - We are of the opinion that there was prima facie some material on the basis of which the Income-tax Officer reopened the case. The interference made by the learned single judge, in our view, was unwarranted as the purpose of section 147(a) of the said Act is to ensure that a party cannot get away by wilfully making a false or untrue statement at the time of the original assessment. - judgment under appeal passed by the learned single judge is, therefore, set aside. – Revenue’s appeal is allowed
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