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1986 (10) TMI 22 - HC - Income TaxExtract: ....... (b) is attempted to be relied on by the Revenue at this belated stage was not even communicated to the assessee while reopening the assessment. This alone is sufficient to indicate that this question based on clause (b) of section 147 of the Act does not really arise for decision, out of the Tribunal s order. The application is rejected. No costs.
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