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1992 (12) TMI 12 - HC - Income TaxExtract: .......stainable under law. In these circumstances, we are of the view that the Income-tax Appellate Tribunal was not justified in coming to the conclusion that the assessment was framed under section 148 and was not framed under section 143(3). Accordingly, the reference is answered in favour of the Revenue and against the assessee. No order as to costs.
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