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1996 (3) TMI 120 - HC - Income Tax
Extract:
.......en the concluded assessment of the petitioner for the assessment year 1988-89, we are not examining these contentions of learned counsel for the petitioner. In the result, the writ petition is allowed and the proceedings for reassessment initiated by respondent No. 2 under section 148 of the Act set aside with costs which are assessed at Rs. 1,000.