1997 (2) TMI 568

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..... tice under Section 148 of the Income Tax Act, 1961 dated 28-4-1972 for the Assessment Year 1959-60. The sole plea of the respondent was that there was no basis or jurisdiction to issue such a notice. The learned Single Judge of the Calcutta High court declined to accept the plea of the respondent. In appeal, the division bench, after elaborate consideration of the matter held that the record will .....

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