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1982 (6) TMI 25 - MADRAS HIGH COURTExtract: .......vision applicable is s. 147(a) read with s. 149(a)(ii). Since reassessment has been initiated within 16 years contemplated by s. 149(a)(ii), reassessment was held in time. In this view of the matter, we have to answer the question in the affirmative and against the assessee. The Revenue will have the costs from the assessee. Counsel s fee, Rs. 500.
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