1985 (7) TMI 41

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.... & Construction (P.)Ltd., Calcutta, the assessee, was assessed to income-tax for the year 1961-62, the relevant accounting year ending on June 30, 1960. The assessee being aggrieved preferred an appeal to the Appellate Assistant Commissioner with partial success and the total income of the assessee as computed was reduced partly. A further appeal was preferred by the assessee to the Tribunal. W....

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....icer reopened the assessment of the assessee for the year involved. On February 27, 1970, the appeal of the Revenue from the order of the Appellate Assistant Commissioner setting aside the order under section 23A was disposed of. The Tribunal restored the order under section 23A with direction that additional super-tax be computed by giving effect to the assessment as finally determined by the ....

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....he second order dated May 25, 1972, of the Income-tax Officer made under section 23A of the Indian Income-tax Act, 1922 ? " The point raised in the question, it appears, is concluded so far as this court is concerned by its decision in CIT v. Luxmi Ideal Investment & Finance Corpn. (P.) Ltd. [1978] 113 ITR 238, where it was observed as follows (p. 239): " But the question is not whether ther....