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2000 (9) TMI 59 - HC - Income TaxExtract: .......not be sufficient to bring in application of section 147(b) of the Act. The Tribunal has rightly dealt with the question as to why it was considered to be a case of mere change of opinion. That being the position, we answer the question referred in the affirmative, in favour of the assessee and against the Revenue. The reference stands disposed of.
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