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2017 (10) TMI 941 - HC - Income TaxReview petition - assessee’s challenge to the justifiability of initiation of re-assessment proceedings under Section 147/148 - Held that:- This Court in para 25 has clearly observed that it remains an academic issue in view of the conclusions arrived at by this Court. Obviously, the judgment of this Court will be applicable only on the question of deduction at the rate of 100% under Section 80-P(2) of the Act to the assessee petitioner and it does not discuss the other issues or grounds for questioning the re-assessment proceedings under Section 147/148 of the Act.
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