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1976 (3) TMI 214 - MADRAS HIGH COURTExtract: ....... accordingly, hold that the reassessment proceedings were validly initiated by the assessing officer in respect of the assessment years 1962-63 to 1965-66. No other points survive for consideration in these tax revision petitions. The petitions, accordingly, fail and they are dismissed with costs. Counsel s fee Rs. 150 in each. Petitions dismissed.
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