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1995 (4) TMI 3 - SC - Income TaxWhether Tribunal is justified in law in holding that the reassessment u/s 147(a) cannot include items already barred u/s 147(b) & accordingly in deleting the six additions made in the reassessment for the assessment year 1959-60 - Whether Tribunal is justified in drawing a distinction between items falling under sections 147(a) and 147(b) and in deleting the items of additions that could be brought u/s 147(b) - both the questions must be answered in favour of the assessee
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