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1997 (12) TMI 27 - MADRAS HIGH COURT
Extract:
.......was not correct in holding that the officer has no jurisdiction to reopen the assessment under s. 147(b) of the Act and the reassessment consequently made was invalid. Accordingly, we answer the question of law referred to us in the negative and in favour of the Revenue. However, in the circumstances of the case, there will be no order as to costs.