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1990 (3) TMI 46 - BOMBAY HIGH COURTExtract: .......was pending. It is settled law that income cannot be said to have escaped assessment when the assessment proceedings are pending. The notice under section 148 of the Act issued by the Income-tax Officer is, therefore, without jurisdiction. The same is quashed. In the result, rule is made absolute in terms of prayer clause (a). No order as to costs.
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