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1990 (12) TMI 309 - RAJASTHAN HIGH COURTExtract: .......bunal are set aside and the case is remanded back to the assessing authority with a direction to decide the case afresh as observed above. The assessee is directed to appear before the assessing authority on 15th January, 1991 and thereafter the assessing authority will proceed with the matter and decide it in accordance with law. Petition allowed.
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