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1957 (2) TMI 58 - HC - Income Tax
Extract:
.......say that the Appellate Assistant Commissioner had enhanced the assessment with regard to ₹ 4,00,000. All that he had done is to have remanded the matter to the Income-tax Officer for his consideration. The assessee to pay the costs of the reference. No order on the notice of motion. No order as to costs. Question answered in the affirmative.