1991 (6) TMI 18

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.... 1961 ( hereinafter referred to as "the Act"). The notice is dated February 20, 1991, and is in respect of the assessment year 1964-65. Although the respondents have not filed any affidavit-in-opposition at the hearing today, the recorded reasons have been disclosed. Annexed with the recorded reasons is the sanction under section 151 of the Act prior to the amendment purported to have been given b....