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1979 (9) TMI 55 - HC - Income TaxExtract: .......he Tribunal was right in holding that the jurisdiction of the ITO under s. 147 of the I.T. Act, 1961, was confined to the assessment of such income as had escaped assessment and did not extend to revising or reopening the whole assessment. Accordingly, we answer the question referred to us in the affirmative, but there will be no order as to costs.
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