2024 (3) TMI 255

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..... d by HC [ 2023 (8) TMI 724 - PUNJAB AND HARYANA HIGH COURT] jurisdictional condition precedent as laid down by the proviso to Section 147 i.e. failure to disclose material fact, which was proximate cause of escapement of income, has not been fulfilled at all in the present case - HELD THAT:- Though there are some revenue implications in the submissions made by the learned Additional Solicitor Gene .....

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