1981 (12) TMI 99

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.... dt. 4th April, 1981 in the case of Shri H.D. Bhandarkar, Madras for the asst.yr.1974-75. "Whether, on the facts and in the circumstances of the case, the Appellate Tribunal was right in holding that the reassessment made u/s 147(b) for the asst.yr.1974-75 was without jurisdiction and invalid in law?" 2. The assessee sold a property under construction and had included interest on borrowed capita....