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1981 (2) TMI 139 - ITAT MADRAS-CExtract: .......ssment proceedings. (1967) 63 ITR 663 (SC), where it was held by the Supreme Court that it is not assessment proceedings is still in force. So s.170 cannot be invoked by the department. Therefore, the question whether s. 170(2) will apply or not, even if it is assessment proceedings, need not be gone into. Therefore, the Deptl. appeal is dismissed.
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