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1989 (6) TMI 20 - HC - Income Tax

The High Court of Bombay quashed a notice issued under section 147(b) of the Income-tax Act, 1961 for the assessment year 1978-79. The court found that the conditions for reopening the assessment were not complied with. The respondents were ordered to pay the petitioners' costs. (Case citation: 1989 (6) TMI 20 - BOMBAY High Court)

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