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1990 (3) TMI 8 - BOMBAY HIGH COURTExtract: .......Total depreciation was allowed at Rs. 12,366. Taking into account all these aspects, it is held that the condition precedent for reopening the assessment under section 147(b) of the Act is not present in this case. The notice is, accordingly, quashed. In the result, rule is made absolute in terms of prayer clauses (a) and (b). No order as to costs.
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