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1997 (5) TMI 8 - RAJASTHAN HIGH COURTExtract: .......ed February 23, 1996, as above is quashed. As a result of quashing of the circular dated February 23, 1996, now it will be incumbent on the Income-tax Officer to pass fresh orders and take appropriate steps in the matter of reassessment of the petitioner in accordance with law treating the circular dated February 23, 1996, as above as non-existent.
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