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    <title>1993 (11) TMI 36 - RAJASTHAN High Court</title>
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    <description>The court concluded that the assessments made in the status of an individual were deemed valid despite the lack of a fresh notice under Section 139(2) of the Income-tax Act, 1961. The court held that the opportunity given to the assessee to contest the change in status fulfilled the requirements of natural justice. Therefore, the reference was decided in favor of the Revenue and against the assessee.</description>
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