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1931 (3) TMI 31 - HC - Income TaxExtract: .......ufficient cause from making the return required by Section 22, or complying with the terms of the notice or notices issued under Section 22(4) or Section 23(2), as the case may be, and the only question of law which could possibly arise out of such a finding is whether there were any materials on which the Income Tax officer could base his finding.
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