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1972 (7) TMI 4 - HC - Income TaxChange of opinion - petitioner in this application challenges a notice under section 148 of the Income-tax Act, 1961 - assessment is reopened to dissallow development rebate on second-hand machinery and interest on arrears of income-tax allowed in the original assessment - condition precedent for issuing notice u/s 148 has not been fulfilled in this case
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