Other provisions

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..... r section 147, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment. (2) Where an assessment is reopened 1 [under section 14 .....

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..... ken into account, or the assessment or computation had been properly made : Provided that in so doing he shall not be entitled to reopen matters concluded by an order under section 154, 155, 260, .....

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