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1988 (11) TMI 80 - HC - Income TaxExtract: .......ollowed the decision of this court in a parallel case, we answer the question in the affirmative, i.e., in favour of the Revenue and against the assessee, that the Tribunal was right in coming to the conclusion that action under section 147(a) of the Act was rightly taken by the Income-tax Officer. The Revenue will have its costs from the assessee.
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