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2005 (11) TMI 499 - HC - Income TaxExtract: .......rity. That contention may not be open to the appellant before us who had admittedly received a notice and appeared before the Assessing Officer and participated in the reassessment proceedings. 6. In the light of what has been stated above, no substantial question of law arises for our consideration. The appeal fails and is, accordingly, dismissed.
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