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2003 (3) TMI 15 - HC - Income TaxValidity of reassessment notice - Assessing Officer did not refer to any item of escaped income in the reasons recorded by him - Assessing Officer stated in the notice that the escaped income was likely to be more than Rs. 1 lakh only with a view to overcome the hurdle of limitation when there was no material with him in support of this satisfaction – Notice is not sustainable
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