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1998 (10) TMI 50 - HC - Income TaxExtract: .......ssessment year 1992-93, the Assessing Officer is directed to redo the assessment without invoking subsection (4A) of section 11 of the Act and for the other two assessment years also, assessments shall be made without invoking sub-section (4A) of section 11 of the Act. In the circumstances of the case, the parties shall bear their respective costs.
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