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1987 (1) TMI 56 - ALLAHABAD HIGH COURT
Extract:
.......g a finding that there was no material before the Income-tax Officer to initiate the proceedings under section 148. For the reasons stated above, we answer both the questions referred to us in the negative, in favour of the Department and against the assessee, The Commissioner of Income-tax shall be entitled to his costs which we assess at Rs. 250.