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1974 (9) TMI 28 - MADRAS HIGH COURTExtract: .......ped assessment, and that certainly clothes the Income-tax Officer with jurisdiction under section 147(b). For the foregoing reasons we hold that the assessment for 1960-61 was validly reopened under section 147(b) and answer the reference in the negative and in favour of the revenue. The revenue will be entitled to the costs. Counsel s fee Rs. 250.
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