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2000 (9) TMI 43 - DELHI HIGH COURTExtract: ....... Explanation to section 271(1)(c) of the Act keeping in view the principles as laid down by the Supreme Court in the aforesaid two cases (Jeevan Lal Sah s case 1994 205 ITR 244 and Mussadilal Ram Bharose s case 1987 165 ITR 14). Therefore, the matter is remitted back to the Tribunal for reconsideration. The reference application stands disposed of.
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