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2003 (3) TMI 89 - HC - Income Tax"Whether, on the facts and in the circumstances of the case, the Tribunal was justified in holding that no information was given by the audit party within the meaning of section 147(b) of the Income-tax Act and that initiation of proceedings under that provision was wholly invalid?" - "Whether, on the facts and in the circumstances of the case, the Tribunal was justified in quashing the reassessment order?" - we answer both the questions in the affirmative, i.e., in favour of the assessee and against the Revenue.
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