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1985 (7) TMI 40 - MADHYA PRADESH HIGH COURTExtract: .......d as follows (i) The Tribunal was right in holding that the Income-tax Officer was justified in reopening the assessment under section 147(a) of the Income-tax Act, 1961. (ii) The Tribunal was justified in holding that the assessee was not entitled to exemption under section 23(3)(a) of the Income-tax Act 196 I. There shall be no order as to costs.
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