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1981 (2) TMI 66 - HC - Income TaxExtract: .......some-one else in respect of the assessee s transaction specifically in question, it is not possible to hold that the conditions precedent for action under s. 147(a) had been fulfilled. For the above reasons, we are in entire agreement with the learned judge and dismiss this appeal. The respondent will be entitled to its costs counsel s fee Rs. 300.
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