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1971 (9) TMI 41 - GUJARAT HIGH COURTExtract: ....... the conditions requisite for the initiation of proceedings under section 147(a) were satisfied in the present case and the reopening of the assessment of the assessee for the assessment year 1957-58 was valid. We accordingly answer the question referred to us in the affirmative. The assessee will pay the costs of the reference to the Commissioner.
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