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1986 (2) TMI 145 - ITAT PATNAExtract: .......of Patna in the assessee s case for the asst. yr. 1969-70, the income shown and assessed by the ITO in original assessment cannot be said to be under-assessed. It is, therefore, not necessary for us to turn on the part of the controversy of applicability of s. 147(b) as there is no under assessment in this case. The appeal is, therefore, dismissed.
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