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1998 (5) TMI 39 - ITAT CHANDIGARHExtract: .......the meaning of section 147(b) of the Income-tax Act, 1961. The decision is entirely distinguishable and affords no assistance to the case of the assessee. The second decision relied upon by the ld. counsel in the case of Amritsar Swadeshi Woollen Mills is not applicable to the facts of the instant case. 18. In the result, the appeals are dismissed.
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