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1997 (7) TMI 49 - HC - Income TaxExtract: .......bsequently not upheld in appeal, it is not possible to resort to the proceeding in respect of the same item afresh under section 147(b). Inasmuch as the order passed by the Tribunal is in accordance with the decision cited supra, we answer the question referred to us in the affirmative and against the Department. There will be no order as to costs.
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