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1992 (3) TMI 142 - AT - Income TaxExtract: .......hether the proceedings had been taken under section 147(a) or 147(b). Since now it has been disclosed by the revenue that the proceedings were under section 147(a), the cross objection becomes infructuous. The same is, therefore, dismissed. 12. Accordingly, the appeal filed by the revenue and cross objection filed by the assessee are both dismissed
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