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1999 (12) TMI 8 - HC - Income TaxExtract: .......k relating to the chips could give rise to a reasonable belief as envisaged under section 147(a) of the Income-tax Act, and in that view in concluding that the Assessing Officer had the jurisdiction to initiate proceedings under section 147(a) of the Act in a valid manner. The reference is answered in favour of the Revenue and against the assessee.
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