2001 (7) TMI 1275

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....esh Bindal For the Respondent : R.N. Sharma ORDER Gupta, J. - The revenue is aggrieved by the order passed by the Tribunal. A few facts relevant for the decision of this case may be noticed. 2. The respondent-assessee filed the return of income which was processed under section 143(1)(a) of the Income-tax Act, 1961 ('the Act'). Proceedings under section 271B of the Act were initiated. ....