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1994 (1) TMI 80 - HC - Income TaxExtract: .......on 147(a) of the Act, the provisions of section 147 of the Act must be fulfilled. Thus, the answer to the question referred to above is self-evident. The Tribunal has only found that the conditions in section 147(a) of the Act have not been fulfilled. Hence, we answer the question in the affirmative, i.e., against the Revenue with costs of Rs. 500.
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