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INDIA FINANCE AND CONSTRUCTION CO. (PVT.) LTD. versus B.N. PANDA, DEPUTY COMMISSIONER OF INCOME-TAX AND ANOTHER


In the case of the Income Assessment, the example of future income must have been income which could not be deducted from it. It is suspected that the money generated as a result of the transaction may escape. Review proceedings in respect of assessment year 1988 89 not valid Indian Income Tax Act, 1961, Sections 147 (b) and 148 Constitution of India, Article 226

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