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HOTEL ASHOKA versus UNION OF INDIA


Failure to disclose material facts necessary for assessment The reasons for the notice of notice after the filing of the return in response to the notice must be assessed on the Indian Income Tax Act, 1961, Sections 147 and 148. For the reasons of notice under section 148, the remedy available by the Income-tax Authority for the assessment of the Income-tax Authority cannot be removed by the Income-tax Act, 1961, Sections 147 and 148 Constitution of India, Article 226.

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