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MOHD. MOINUDDIN HUSSAIN versus INCOME-TAX OFFICER


Failure to disclose material facts on the basis of a written notice for assessment on the basis that capital gains have been deducted because of a lower value of land than the one shown to the Wealth Tax Authorities. Was given and he did not even disclose. Property tax prima facie case being reviewed The essential question for this assessment is whether there was a failure to disclose the material facts necessary for the assessment and whether it could be decided by the appellate authorities, the Right Indian Income Tax. Section 147 of the 1961 Act will not issue a notice to be canceled. a) Constitution of India, Article 226

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