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1997 (9) TMI 66 - PUNJAB AND HARYANA HIGH COURTExtract: .......sdiction over the case. The procedure followed by the Income-tax Officer is upheld. Since the Inspecting Assistant Commissioner was not performing the functions as an Assessing Officer, sub-section (7) of section 144B was not attracted. The question is, therefore, answered in the negative, i.e., in favour of the Department and against the assessee.
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