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1971 (7) TMI 20 - HC - Income TaxWhether, on the facts and in the circumstances of the case, the Tribunal was legally justified in holding that it was a case of mere change of opinion on the same facts and the assessment could not be reopened under section 147(b) of the Income-tax Act, 1961 - question is answered in the negative, i.e., in favour of the revenue and against the assessee
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