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1996 (9) TMI 97 - HC - Income TaxExtract: .......pleted assessment. The Tribunal was right in holding that the order passed by the Income-tax Officer under section 147(b) of the Act reopening the assessment proceedings was valid in law. For the reasons stated above, we answer question No. (i) in the affirmative, that is, against the assessee and in favour of the Revenue with no order as to costs.
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