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1992 (7) TMI 12 - HC - Income TaxExtract: .......er Bench of the Supreme Court in Indian and Eastern News paper Society (1979 119 ITR 996. We, accordingly, hold that the Tribunal was right in holding the initiation of the reassessment proceedings to be invalid. We, therefore, answer the question in the affirmative and against the Revenue. There will be no order as to costs. J. N. HORE J.-I agree.
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