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1983 (10) TMI 11 - HC - Income TaxExtract: ....... therefore, agree with the Tribunal that the ITO did not have any information in his possession and that the reopening of the completed assessment was done only on a mere change of opinion. We, therefore, answer the question referred in the affirmative and against the Revenue. The assessee will get the costs of the reference. Counsel s fee Rs. 500.
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