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1972 (2) TMI 21 - HC - Income TaxWhether Tribunal was justified in holding that the reassessment proceedings under section 147(a) of the Income-tax Act, 1961, were not validly initiated in the case – If the assessee has done all that he could or need do in the matter, the assessing authority cannot quite perfunctorily act as he did in the instant case with the hope of expectation that any error which he might commit, by not making a proper assessment, could subsequently be rectified by resorting to the machinery of section 147 of the Act. The Income-tax Officer cannot certainly fall back on the said section to make good his own deficiencies in the first completed assessment - Question answered in the affirmative
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