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1997 (4) TMI 42 - HC - Income TaxExtract: ....... after completion of assessment, for extension of limitation under section 153(1)(b) is a finding of fact. As the matter now stands concluded by the Supreme Court of India in Kumar Jagdish Chandra Sinha s case 1996 220 ITR 67, the question referred to us is answered in the negative, i.e., against the Revenue and in favour of the assessee. No costs.
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