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1992 (11) TMI 54 - HC - Income TaxExtract: .......mere pretence to invoke section 147/148 of the Act and, therefore, the proceedings initiated under section 147/148 by the Income-tax Officer were rightly cancelled by the Appellate Tribunal. In the result, we answer both the questions in the affirmative, that is, in favour of the assessee and against the Revenue. There will be no order as to costs.
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