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1990 (8) TMI 117 - BOMBAY HIGH COURTExtract: .......han in the case of Seksaria Biswan Sugar Factory Ltd. v. IAC 1990 184 ITR 123 in which it was held by this court that the Income-tax Officer had not acquired the necessary jurisdiction for reopening the assessment under section 148. Following the said judgment, the rule is made absolute in terms of prayer clauses (a) and (b) with no order to costs.
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