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2012 (2) TMI 85 - HC - Income TaxReasons to believe under 147 - Provisions other than ascertained liabilities not added while computing Book profit under 115JB - Invoking 148 after 4 years requires failure on part of assessee to disclose all material fact - Held That:- When there was no such failure on part of assessee revocation under 148 not justified.
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