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JAGAN NATH SINGHAL versus DEPUTY COMMISSIONER OF INCOME-TAX


Failure to disclose material facts necessary to review the notice of review may be issued if the main reason for the belief that the estimate of income was escaped is stated in this case as SC Has deducted the total cost of the daughter. Re-Notice of Sections 147 and 148 of the Indian Income Tax Act, 1961, on the Reassessed Property.

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