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1988 (12) TMI 5 - BOMBAY HIGH COURTExtract: .......year in which the. Income-tax Officer finds it to have become bad if he has filed an appeal or revision against the finding. We find that the Appellate Assistant Commissioner and the Tribunal were right in the construction they placed upon section 155(6) and answer the question in the affirmative and in favour of the assessee. No order as to costs.
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