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1972 (7) TMI 13 - KERALA HIGH COURTThis petition under article 226 of the Constitution seeks to set aside notices, issued under section 148 - the grounds are that the Income-tax Officer had no reason to believe and had no material before him for that belief that the income amounting to Rs. 50,000 had escaped assessment or was likely to have escaped assessment for any of the years mentioned above and had, therefore, no jurisdiction to reopen the assessments that had been completed long years ago
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