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1980 (4) TMI 91 - HC - Income TaxExtract: .......roceedings had been correctly reopened for the year 1962-63, all other conditions requisite for taking proceedings under s. 271(1)(c) are complied with. In this view, we answer the question referred to us by the Tribunal, in the negative and in favour of the department. As no one has appeared on behalf of the assessee, we make no order as to costs.
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