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1967 (3) TMI 118 - HC - Income TaxExtract: ....... after 1-4-1952 irrespective of the date of the assessement of the firm. My conclusion, therefore, is that the Income-tax Officer rightly applied section 35 (5) in rectifying the error. This appeal, therefore, fails and is dismissed, but having regard to the circumstances of the case, there will be no order as to costs. Jagjit Singh, J. (3) I agree
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