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1976 (6) TMI 45 - AT - Income TaxExtract: .......at the action of the ITO is beyond jurisdiction and he cannot reopen the issues which are already closed inasmuch as admittedly the action that it sought to be taken is beyond the period prescribed for reopening the assessment as per s. 147(b). 7. In the result, the assessment is cancelled and the original assessment is restored. Appeal is allowed.
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