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1979 (11) TMI 83 - HC - Income TaxExtract: ........ He thus acted well within the ambit of s. 147(b) and, that being so, we agree with the view taken by the Tribunal. Our answer to the question referred, therefore, is in the affirmative, in favour of the department and against the assessee. The respondent-CIT is entitled to get his costs which we assess at Rs. 200 and counsel s fee in like amount.
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