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2006 (1) TMI 621 - HC - Income TaxNotice issued u/s 147 to reopen the assessment - sent after a notice u/s 154 for rectification - expenditure on relocation of plant and machinery - HELD THAT:- We are of the view that there is no error in the order of the Tribunal and hence no substantial question of law arises for our consideration in respect of Question Nos. 2 to 5. When we have dismissed the merits it is a futile exercise to refer the Question No. 1, which is academic in nature. We see no substantial questions of law arising for our consideration. The appeal accordingly fails and is hereby dismissed.
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