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1993 (9) TMI 103 - HC - Income TaxExtract: .......swered against the Revenue and in favour of the assessee holding that the valuation report did not amount to information within the meaning of that expression used in section 147(b) of the Act. Hence, the reassessment proceedings taken on its basis would be against the said section. The respondent-assessee would be entitled to get costs of Rs. 300.
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