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2012 (8) TMI 1176 - DELHI HIGH COURTExtract: .......e. Hence, there was no shortcomings in the reassessment proceedings. 10. For the above reasons this Court is of the opinion that the Tribunal’s order cannot be sustained. The same is accordingly set aside. The matter is remanded back to the Tribunal, which shall consider assessee’s appeal on its merits and decide in accordance with law.
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