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1977 (5) TMI 10 - HC - Income TaxExtract: .......belief that the income chargeable to tax has escaped assessment and that he proceeded merely on a change of his earlier opinion. Thus, none of the impugned notices under section 147 of the Act is shown to be illegal. In the result, this petition fails and is dismissed. In the circumstances of the case, we direct the parties to bear their own costs.
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