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1987 (7) TMI 78 - HC - Income TaxExtract: .......issuing a notice under section 143(2). Having regard to the aforesaid facts, we are satisfied that the Tribunal was justified in upholding the validity of reassessment jurisdiction invoked by the Income-tax Officer. We answer the question referred to us in the affirmative, that is to say, in favour of the Revenue and against the assessee. No costs.
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