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1963 (11) TMI 98 - HC - Income TaxExtract: .......assessment made under section 34(1) of the Act. If no distribution is made within the period specified the present order made by the Income-tax Officer under section 35 will again be revived subject to the rights of the petitioner under sub-sections (3) and (4) of section 23A(1) of the Act. The petition is accordingly allowed. No order as to costs.
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