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2003 (4) TMI 25 - HC - Income Tax"Whether the Income-tax Appellate Tribunal was justified in not confirming the order of the Commissioner of Income-tax (Appeals) who had set aside the order of assessment with the direction to give fresh opportunity to the assessee?" - It is true that the proviso to sub-section (1) of section 144 requires that before framing the assessment under section 144, an opportunity should be given to the assessee - Commissioner of Income-tax (Appeals) was justified in remitting the matter back to the Assessing Officer to make a fresh assessment after affording opportunity to the assessee for assessment under section 144 – Hence tribunal was not justified in not confirming the order of CIT (A)
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