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1955 (7) TMI 34 - HC - Income TaxExtract: .......o jurisdiction to issue a notice under Section 34 of the Act. 9. For the reasons stated above, we answer the question in the negative and hold that on the facts and in the circumstances of the case the assessment under Section 34 is not valid. The assessee is entitled to his costs. 10. Hearing fee one hundred rupees. S.P. Mohapatra, J. 11. I agree.
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