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1993 (7) TMI 157 - ITAT PUNE
Extract:
....... point Nos. 3 and 4 converge on the same issue, and for the reasons given therein, I hold that on the facts and in the circumstances of the case, the reassessments under section 147(a) are justified in law. 25. The matter will now go before the regular Bench for disposal of the appeals in accordance with the opinion of the majority on these points.