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1998 (2) TMI 24 - HC - Income TaxExtract: .......f the Act. The Tribunal has rightly rejected the Revenue s stand that the reassessment was in accordance with section 147(b) of the Act. We do not find any error in that order. The question referred to us is answered in the affirmative and against the Revenue. The assessee shall be entitled to costs in the sum of Rs. 500 (rupees five hundred only).
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