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1984 (3) TMI 20 - HC - Income TaxExtract: ....... The Tribunal was justified in remanding the case to the ITO for passing a fresh order. We answer the first question in the affirmative, in favour of the assessee and against the Department and the second question in the negative, in favour of the assessee and against the Department. There will be no order as to costs. SUHAS CHANDRA SEN J.-I agree.
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