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1970 (2) TMI 22 - HC - Income TaxAllegation that returned income was lesser than the assessed income - Explanation to section 271(1) creates a presumption in certain circumstances to the effect that the assessee will be deemed to have concealed the particulars of his income - it cannot be said that said Explanation violates the article 14 of the Constitution - question about the validity of the SCN can be raised in the appeal permitted under the statute itself before the appellate authority
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