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1988 (10) TMI 16 - PUNJAB AND HARYANA HIGH COURTExtract: .......sessee did not fully and truly disclose all material facts necessary for framing an assessment and the nondisclosure amounted to escapement of assessment. Accordingly, we answer the question in the affirmative, i.e., in favour of the Revenue and against the assessee. The assessee would be liable to pay the costs of these proceedings to the Revenue.
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