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1984 (3) TMI 157 - ITAT GAUHATIExtract: .......om passing a combined order giving effect to the direction of the Tribunal and also culminating the proceedings under section 147(a) initiated by him on valid ground. The order of the ITO is entirely correct and we, therefore, reject the assessee s contention in this regard. 8 to 15. These paras are not reproduced here as they involve minor issues.
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