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2013 (10) TMI 116 - KARNATAKA HIGH COURTWhether assessee has incurred any expenses for the previous year, is required to be taken into consideration while passing the order of assessment – Held that:- Assessing Officer has to consider the same in accordance with law and pass an order on merits after providing an opportunity to the assessee to explain the expenditure incurred by him for the previous assessing year - The matter is remanded to the Assessing Officer for fresh consideration in accordance with law.
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