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1981 (11) TMI 125 - ITAT MADRAS-DExtract: .......f the assessments under section 147(b) of the Act is bad. Since the AAC himself had not gone into this question, we do not give a finding on such an issue. If unfortunately the assessee has to fail on merits, then the question of the validity of the reopening of assessments can be gone into. 7. In the result, the departmental appeals are dismissed.
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