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1981 (10) TMI 14 - HC - Income TaxExtract: .......n by oversight. In view of the discussion aforesaid our answer to the question referred is as under On the facts and in the circumstances of the case the Appellate Tribunal was not justified in holding that the proceedings under s. 147(a) of the I.T. Act, 1961, were validly initiated against the assessee in respect of the A.Ys. 1967-68 and 1969-70.
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