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2004 (11) TMI 75 - HC - Income TaxPrinciple of consistency – By the order impugned, the Tribunal had refused to follow the earlier view taken by it - judicial propriety and discipline - Tribunal has committed a grave and serious miscarriage of justice - whether after the refund a notice under section 143(2) could be issued or not - Assessee raised the contention that once an assessment is framed and refund is ordered, then no notice could be issued under section 143(2) - curious and strange reasoning has been adopted by the Tribunal - the writ petition is allowed - Tribunal is directed to decide the appeal afresh in accordance with law
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