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1981 (6) TMI 20 - HC - Income TaxExtract: .......t case, the assessing authority had, from the facts discovered later on, formed an opinion that the primary facts disclosed were untrue. The reopening of the assessment was, therefore, fully covered by the provisions of s. 147(a) and question No. 2 is accordingly answered in the negative, in favour of the Revenue and against the assessee. No costs.
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