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1979 (11) TMI 27 - HC - Income TaxExtract: .......he assessment. In these circumstances, the Tribunal s finding that the provisions of s. 275(1) had been complied with has to be upheld. We, accordingly, answer the second question in the affirmative and in favour of the revenue. Both the questions are, thus, answered in favour of the applicant, i.e., the revenue. There will be no order as to costs.
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