Supreme Court of India
C.I.T., West Bengal Ii, Calcutta v. M/s. Electro House
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What the Court ordered
For the reasons mentioned above, we allow Civil Appeal Nos. 1168 to 1171 of 71, discharge the answer given by the High Court to the question set out earlier and answer that question as follows:- The notice issued did not contravene section 33B and the Commissioner validly exercised his jurisdiction under section 3313.
Judgment, page 5
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