1996 (12) TMI 26

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..... uestion is involved therein. It appears that a best judgment assessment order was passed under section 144 of the Income-tax Act, 1961 (hereinafter referred to as the Act), against the assessee in relation to four different years. Prosecution of the petitioner was launched in these four cases because of passing of best judgment assessment against the petitioner. It appears that against the said a .....

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