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1984 (11) TMI 55 - HC - Income TaxExtract: ....... Tribunal for that assessment year shall be deemed to be a direction, and to give effect to the direction, reassessment could be made under section 147(b) read with sections 150 and 153(3). The Tribunal, in our opinion, has correctly construed these provisions. In the result, we answer both the questions in the affirmative and against the assessee.
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