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In the result, the appeal of the assessee is dismissed
Bench: Dr. M. L. Meena & Sh. Anikesh Banerjee
section has undergone considerable change w.e.f 01.04.1989. In the earlier set of law, 25 Amarjit Kaur v. ITO besides reasons to believe, the AO was also required to prove that income has escaped assessment due to failure on the part of the assessee. In the post amendment period there is no such requirement. The observation of the AO that