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1983 (11) TMI 40 - KARNATAKA HIGH COURTExtract: ....... cannot have the effect of invalidating the assessment when not complied with. The Tribunal, therefore, was justified in directing the ITO to redo the assessment after following the procedure prescribed under s. 144B(4) of the Act. In the result, we answer the question in the affirmative and against the assessee. There will be no order as to costs.
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