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1981 (4) TMI 68 - HC - Income Tax
Extract:
.......t the jurisdiction under s. 263 should not be extended so as to result in such far-reaching consequences except where the circumstances call for such a remedial action. We, therefore, also answer the second question in the affirmative and in favour of the assessee. As the assessee has succeeded, he will be entitled to costs. Counsel s fee, Rs. 350.