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1987 (11) TMI 33 - ALLAHABAD HIGH COURTExtract: .......alty. When this information became available to the Income-tax Officer, he initiated proceedings for reassessment under section 147(b). It cannot, in the circumstances, be said that initiation of proceedings was without jurisdiction. The Tribunal having recorded finding of fact, no question of law arises. In the result, the application is rejected.
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