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1989 (4) TMI 67 - HC - Income TaxExtract: .......cing the burden of proof on the assessee. Accordingly, the matter is sent back to the Tribunal to hear the appeal of the assessee afresh and take a fresh decision after placing the burden on the Department in accordance with law. The reference is answered in the aforesaid terms in favour of the assessee, leaving the parties to bear their own costs.
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