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2002 (2) TMI 99 - HC - Income TaxExtract: .......ment order and by deeming fiction makes out a case of escaped assessment. I therefore, do not find any merit in the writ. It fails and is accordingly, dismissed. As a result all interim stay granted stands vacated. The Assessing Officer is free to pursue and complete the proceedings initiated against the petitioner under section 148 ibid. No costs.
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