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1965 (2) TMI 111 - MADRAS HIGH COURT
Extract:
....... us that the action of the Income-tax Officer in reassessing his income for 1949-50 under section 34 of the Act is invalid. For the reasons stated above, we answer the question in the. Negative and hold that, on the facts and circumstances of the case, the; assessment under section 34 of the Act is not lawful. The assessee is entitled to his costs.