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1957 (3) TMI 77 - HC - Income TaxExtract: .......notice under Section 28 (3) of the Income-tax Act on the ground -that the previous assessment under Section 23 (4) of the Income-tax Act had been cancelled under Section 27 of the Act, 7. We consequently answer the question ref erred to us in the negative. The department will be entitled to its costs from the assessee which we fix at ₹ 200/-.
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