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1989 (1) TMI 23 - PUNJAB AND HARYANA HIGH COURTExtract: .......to question No. 1, question No. 2 has necessarily to be answered in favour of the assessee again in the affirmative to the effect that the Tribunal was right in restoring the matter to the file of the Income-tax Officer for consideration of the application in Form No. 11 afresh and we order accordingly. The parties are left to bear their own costs.
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