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1973 (8) TMI 25 - HC - Income TaxReassessment notice issued without the satisfaction of the commissioner - Validity of reassessment notice issued under section 34(1)(a) of the Indian Income-tax Act, 1922 - Whether, on the facts and circumstances of the case, the Appellate Tribunal was justified in holding that the assessment made on the assessee under section 34 was not valid in law ?
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