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1958 (10) TMI 41 - HC - Income TaxExtract: .......l, 1952, and that the assessment for assessment year 1952-53 was liable to be reopened under section 34(1)(b) of the Income-tax Act for the purpose of giving effect to the provisions contained in the amended section 4(3)(i) of the Act. Our answer to the question is in the affirmative. Assessee to pay the costs. Question answered in the affirmative.
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