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1993 (4) TMI 130 - ITAT PUNE
Extract:
.......nce points 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 s. 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.