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1977 (1) TMI 16 - HC - Income TaxExtract: .......ted February 17, 1975, to reopen the assessment for the assessment year 1966-67 is quashed and set aside. The respondents are restrained from giving effect to the notices under section 147(a) in either of these two cases. The respondent, i.e., the Income-tax Officer concerned, will pay the costs of the assessee-company in each of these two matters.
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