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1980 (5) TMI 54 - ITAT BOMBAY-CExtract: .......w it could be said that the assessee had failed to disclose fully and truly all material facts in regard to the assessment in question. We therefore for the reason set out above come to the conclusion as the CITA that the reassessment proceedings were not validly taken and therefore liable to be cancelled. 5. In the result, the appeal is dismissed.
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