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1991 (4) TMI 115 - HC - Income TaxExtract: .......d in holding that the reassessment proceedings initiated by the Income-tax Officer in the instant case were not valid in law. In view of the aforesaid discussion, we answer the question referred to us in the affirmative and in favour of the assessee. Under the facts and circumstances of the case, we make no order as to costs. H. K. SEMA J.-I agree.
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