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1997 (11) TMI 527 - HC - Income TaxExtract: .......Tribunal was not right in cancelling the reassessment made by the ITO and the view of the Tribunal that there was no new information within the meaning of s. 147(b) of the Act for reopening the assessment is also not justified. In this view of the matter, we answer the questions referred to us in the negative and in favour of the Revenue. No costs.
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