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1966 (9) TMI 24 - HC - Income TaxExtract: ....... no failure or omission on the part of the petitioner to disclose any basic or primary facts is established in the instant case. It must, therefore, follow that in the instant case the Income-tax Officer has no power or jurisdiction to reopen the assessment of the petitioner. The rule is, therefore, made absolute. There will be no order as to costs
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