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1997 (2) TMI 186 - ITAT NAGPUR
Extract:
.......learned Accountant Member that the assessment orders were a nullity. Since I have no choice in the matter, I would agree with the learned Judicial Member that the assessments be set aside and restored to the file of the Assessing Officer. 33. The matter will now go to the Bench which originally heard the appeals for disposal in accordance with law.