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1981 (8) TMI 21 - HC - Income TaxExtract: .......pinion and that the ITO was not acting on any information in terms of s. 147(b) of the Act when he decided to reopen the assessment. Under these circumstances, the question referred to us is answered in the affirmative, that is, in favour of the assessee and against the Revenue. The Commissioner will pay the costs of this reference to the assessee.
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