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1972 (12) TMI 33 - HC - Income TaxThese are two writ petitions for the issue of writs of prohibition prohibiting the respondent, Income-tax Officer, from continuing the proceedings in pursuance of his notice issued under section 148 - Originally the Hundi transactions were accepted by the ITO whether some evidence to show that the assessee could have indulged in bogus transactions would be sufficient to reopen the assessment - writ petitions are liable to be dismissed and they are accordingly dismissed
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