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....on made under section 279, the tax shall be chargeable at the rate or rates at which it would have been charged had the income not escaped assessment. (2) The Assessing Officer may drop the proceed....

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....er for the relevant year under section 356 or 357 or 378. (3) Where a claim has been made by an assessee under sub-section (2), he shall not be entitled to reopen matters concluded by an order unde....