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1997 (1) TMI 130 - AT - Income TaxExtract: .......ue and full facts and the I.T.O. had jurisdiction to reopen the concluded assessment. In the circumstances, I would agree with the conclusion drawn by the Judicial Member that on the facts and circumstances of the case the reopening of assessments under section 147(a) of the Act for both the assessment year i.e., 1978-79 and 1979-80 were justified.
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