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1962 (1) TMI 3 - SC - Income TaxWhether the Appellate Assistant Commissioner was legally justified in issuing a notice under section 28 of the Income-tax Act in the circumstances of the case of the applicant in respect of the item of ₹ 76,836 ? Held that:- It is not open to the assessee to make any grievance of the order of the High Court rejecting the petition under sub-sections (4) and (5) of section 66. Those sub-sections were of no assistance to the assessee in the present case. Appeal dismissed.
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