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2009 (12) TMI 873 - KARNATAKA HIGH COURTExtract: .......d by the Commissioner of Commercial Taxes dated December 28, 2006 passed under section 22A(2) of the Act is hereby set aside and the matter is remanded to the Commissioner for fresh consideration. The Commissioner is directed to reconsider the matter afresh by giving reasonable opportunity to the assessee within a period of three months from today.
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