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1980 (4) TMI 10 - HC - Income TaxExtract: .......de any type of proceedings under the Act which may include the proceedings on the basis of a remand order. For the reasons recorded above, the question of law referred to this court for its opinion is answered in the affirmative, i.e., against the assessee and in favour of the Revenue. The costs will follow the event. GOKAL CHAND MITTAL J.-I agree.
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