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2000 (7) TMI 995 - BOMBAY HIGH COURTExtract: .......admissible under section 32A. In the circumstances, the Tribunal was right in coming to the conclusion that section 143(1)(a) cannot be invoked by the Assessing Officer. The Assessing Officer was free to invoke the provisions of section 143(2)/(3) and proceed by way of regular assessment. 2. Hence, the appeal is dismissed with no order as to costs.
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