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1997 (6) TMI 17 - ANDHRA PRADESH HIGH COURTExtract: ....... reframed as follows Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is correct in holding that the Income-tax Officer s order under section 3(4) of the Income-tax Act, is assailable in appeal against the order of assessment under section 246 of the Income-tax Act ? The reference is accordingly answered. No costs.
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