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1997 (10) TMI 44 - HC - Income TaxExtract: .......red by the Income-tax Officer was highly debatable and that was beyond the purview of section 154. The Tribunal was, therefore, right in cancelling the order passed by the Income-tax Officer under section 154 of the Act. We, therefore, answer the aforementioned question in the affirmative, that is, in favour of the assessee and against the Revenue.
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