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2017 (1) TMI 503

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..... ts, that the notice under Section 148 of the Income Tax Act, 1961, was erroneously issued and there was no reason to make addition to the income originally assessed, the question whether the Assessing .....

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..... condoned. In the facts of this case, when we find, on merits, that the notice under Section 148 of the Income Tax Act, 1961, was erroneously issued and there was no reason to make addition to the .....

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