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1979 (8) TMI 32 - ALLAHABAD HIGH COURTExtract: .......nual letting value by reference to the municipal assessment. In these circumstances, we are of the view that the ITO had no jurisdiction to reopen the assessment under s. 147(b). We, accordingly, answer the question in the negative, in favour of the assessee and against the department. The assessee is entitled to costs which is assessed at Rs. 200.
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