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1992 (8) TMI 70 - HC - Income TaxExtract: .......e opinion that the Tribunal as well as the Appellate Assistant Commissioner were justified in holding that the Income-tax Officer was not justified in resorting to section 147(a) of the Act. We, accordingly, answer these references by answering both the questions in the affirmative, i.e., in favour of the assessee and against the Revenue. No costs.
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