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1977 (8) TMI 42 - HC - Income TaxExtract: .......otice was issued under section 28(3) of the Indian Income-tax Act, 1922. The Tribunal was right in holding that such notice should be regarded as having been issued under the relevant provisions of the Act of 1961. Thus, our answer to question No. 2 is in the affirmative and in favour of the revenue. The assessee shall pay the costs of the revenue.
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