2002 (9) TMI 84

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..... the Assistant Commissioner of Income-tax, Circle 2, Patna, has amended the earlier assessment order in exercise of power under sections 154 and 155(4A) of the Income-tax Act, 1961, and investment allowance allowed to the petitioner has been withdrawn for non-utilisation of the same within the statutory time limit. It is an admitted position that the assessment was made and that order of assessmen .....

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