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1989 (7) TMI 20 - BOMBAY HIGH COURTExtract: .......ason to believe that the petitioner s income had escaped assessment. This is a pre-requisite prescribed by section 147 and if a notice under section 148 is to be sustained, the court must be satisfied in that behalf. The petition is made absolute in terms of prayers (a) and (c). The respondents shall pay to the petitioner the costs of the petition.
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