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1962 (7) TMI 48 - ALLAHABAD HIGH COURT
Extract:
.......me had escaped assessment, and (b) section 34(1)(b) would be attracted only if a return was filed before the expiry of four years and was found to be true and complete, and an assessment order was passed upon it but on account of information subsequently come into the possession of the Income-tax Officer he found that income had escaped assessment.