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1958 (8) TMI 48 - HC - Income TaxExtract: ....... category are R.C. Nos. 59 of 1954, 42, 43, 75 and 82 of 1955 and 64 of 1957. In all these cases, as a further investigation of the factual position is necessary, the Tribunal should give both the assessees and the Department a further opportunity of placing before the Tribunal such material as is available to them. References answered accordingly.
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