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1992 (7) TMI 22 - HC - Income TaxExtract: ....... it is not a nullity. It is quite fair, in the circumstances, to ask the Assessing Officer to pass a fresh order in accordance with law after giving the assessee an opportunity of being heard. In the premises, both the questions are answered in the affirmative and in favour of the Revenue. There will be no order as to costs. K. M. YUSUF J.-I agree.
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