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1962 (11) TMI 85 - GUJARAT HIGH COURTExtract: .......nsider the same. 10. In the result, we have to hold that, on the facts and in the circumstances of the case, the Income-tax Officer was not right in making a reassessment under section 34(1)(b) and we answer the question in the negative. We order that the respondent do pay the assessee, costs of the reference. 11. Question answered in the negative.
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