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1996 (11) TMI 25 - HC - Income TaxExtract: .......as correct in setting aside the reassessment made in pursuance of the audit note and restoring the original assessment made by the Income-tax Officer. The Tribunal was also correct in not disposing of the appeal on the merits. In that view of the matter, we answer the questions referred to us in the affirmative and against the Department. No costs.
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