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1938 (2) TMI 11 - CALCUTTA HIGH COURTExtract: .......y opinion, in this case, the condition precedent was not fulfilled since there was no paper nor indeed, any, decision by the Income-tax officer that income has escaped assessment before he purported to put Sec. 34 into operation. For that reason, in my opinion the subsequent proceedings in this case were invalid. There will be no order as to costs.
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