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1998 (4) TMI 540 - HC - Income TaxExtract: .......ion of mala fides. This Court would not in exercise of its writ jurisdiction sit in appeal over the formation of the opinion by the Assessing Officer." 11. We are, therefore, of the opinion that no case is made out for interfering with the impugned order referring the petitioner to special audit. The petition is dismissed. In favour of revenue
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