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1989 (4) TMI 56 - HC - Income TaxExtract: .......Officer was justified in revising the assessment order in the light of the provisions of section 40A (7) inserted retrospectively with effect from April 1, 1973. For the reasons aforesaid, we answer the question in this reference in the negative and in favour of the Revenue. There will be no order as to costs. BHAGABATI PRASAD BANERJEE J. -I agree.
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