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1990 (3) TMI 25 - HC - Income TaxExtract: .......titioner cannot be held guilty for non-disclosure of full and relevant information necessary for assessment. In the result, the condition precedent for assumption of jurisdiction under section 148/147(a) is not satisfied. Hence, the petition succeeds. The impugned notice is quashed. Rule is made absolute in terms of prayer (a) No order as to costs.
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