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1978 (4) TMI 50 - MADHYA PRADESH HIGH COURTExtract: ....... sub-s. (4). For the reasons given above, we answer the question referred to us in favour of the department and against the assessee. In our opinion, the Tribunal was not justified in holding that the action of the ITO in reopening the assessment under s. 147(a) read with s. 148 was bad in law. There shall be no order as to costs of this reference.
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