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1988 (2) TMI 25 - HC - Income Tax
Extract:
.......or the appellant. There will be no order as to costs. In view of the order of the court made earlier, assessment has been completed on the basis of the impugned notice under section 148 for reopening the assessment. Obviously, in view of our final order in this appeal, no such assessment order is to be given effect to. SATYABRATA MITRA J. -I agree.