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1972 (11) TMI 18 - KARNATAKA HIGH COURTBest Judgment Assessment - " Whether, on the facts and in the circumstances of the case, it has been rightly held that no notice under section 142(1) was necessary to complete the assessment tinder section 144 ? " It is relevant to state that it is not the argument of Sri Albal that clauses (a), (b) and (c) of section 144 are not alternative conditions, but cumulative. In our opinion, the Tribunal was right in the view it has taken that notice under section 142(1) of the Act was discretionary and the non-issue of a notice under the said sub-section does not render the Income-tax Officer incompetent to make an order under section 144 of the Act.
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