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1989 (5) TMI 98 - ITAT CHANDIGARHExtract: .......e of change of opinion. There is a plethora of judicial pronouncements that s. 147 could not be operated on mere change of opinion. The present was not a case where such an action could be attempted. Thus, for these reasons and the reasons given by the learned CIT (A), we see no justification to interfere. 9. In the result, the appeal is dismissed.
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