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1976 (11) TMI 47 - HC - Income TaxExtract: .......s justified in upholding the reopening of the assessment under section 147(a) if the confessional statements referred to in paragraph 5 of its order were in any manner related to the loans to the assessee otherwise, not. The reference is answered accordingly. The Appellate Tribunal will now deal with the matter in the light of our answer. No costs.
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