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1995 (7) TMI 35 - HC - Income TaxExtract: .......the Tribunal and mode of taking additional evidence, etc. This being so, it is not that the Tribunal is debarred from holding an enquiry or admitting fresh evidence or material in an appeal against an ex parte assessment made under section 144 of the Income-tax Act. This being so, the question is answered in the negative against (sic) the assessee.
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