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1981 (9) TMI 209 - ITAT MADRAS-DExtract: .......ions considered by the Madras High Court in (1980) 126 ITR 270 are exactly similar to those in the assessee s case. Respectfully following this decision we would agree with the Commr.(A) that the reopening of the assessment under s. 147(a) in the circumstances of the case is invalid. Hence we decline to interfere. The Revenue s appeal is dismissed.
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