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1996 (8) TMI 78 - HC - Income TaxExtract: .......lly in non-scrutiny cases. (emphasis added). Thus, even the explanatory note did not say that Explanation 2(b) to section 147 of the Act would apply only to the non-scrutiny cases or that cases picked up for scrutiny would not be covered by it. For the reasons stated above, we see no merit in these applications and they are, accordingly, dismissed.
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