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1962 (7) TMI 46 - HC - Income TaxExtract: .......ssessable, he could, when later he read Commissioner of Income-tax v. Maheshwari Saran Singh 1951 19 I.T.R. 83 or was told about it and thus learnt that the income was assessable, issue a notice for reassessment under section 34(1)(b). I, therefore, agree that both the questions be answered in the affirmative. Questions answered in the affirmative.
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