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2005 (11) TMI 522 - SC - Income TaxExtract: .......cer and confirmed by the High Court is in accordance with law. The power exercised by the assessing officer under Section 145 is as per the principles enunciated by various authorities and the courts. We do not find any good or sufficient reason to interfere with the order passed by the High Court. The appeal is dismissed with no order as to costs.
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