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1978 (8) TMI 76 - HC - Income TaxExtract: .......he Tribunal that the assessment order was not invalid. We, therefore, answer questions Nos. 1, 2 and 4, in the affirmative, in favour of the department and against the assessee. Question No. 3 does not, in view of the findings recorded by us, arise and is returned unanswered. The Commissioner will be entitled to costs which are assessed at Rs. 200.
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