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1997 (2) TMI 568 - SCH - Income TaxExtract: ....... original assessment is unassailable. In such circumstances, notice issued to the respondent/assessee under Section 147 of the Act cannot be sustained. The division bench was, therefore, right in its reasoning and conclusion, to hold in favour of the respondent (assessee). We decline to interfere in this appeal. The appeal is, therefore, dismissed.
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