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1983 (8) TMI 24 - MADHYA PRADESH HIGH COURTExtract: .......n to rectify the assessment and withdraw the rebate. For the reasons given above, we answer the question referred as follows The Income-tax Officer was not right in withdrawing the development rebate of Rs. 2,000 allowed in the original assessment by invoking the provisions of s. 154 of the Act. There will be no order as to costs of this reference.
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