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1979 (8) TMI 30 - HC - Income TaxExtract: .......eviously disclosed to him. The observations in the above said cases fully cover the case on hand. In our view, the ITO had no right to reopen the assessment on the basis of the material which came to his notice. Consequently, we decide both the questions in the negative, i.e., in favour of the assessee and against the revenue. No order as to costs.
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