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1993 (7) TMI 142 - AT - Income TaxExtract: .......gainst the representative-assessee and made an assessment under section 161(1A), it was no longer open to the Assessing Officer to proceed against the assessee and it would amount to double taxation which is not permissible in law. 7 and 8. These paras are not reproduced here as they involved minor issues. 9. In the result, the appeal is dismissed.
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