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1983 (8) TMI 48 - HC - Income TaxExtract: ....... the Tribunal, to be followed while making the assessment. We, therefore, set aside the order of the Commissioner in revision as in annex. 4 and remit the matter to him for a fresh disposal in accordance with the observations contained herein. In the result, the writ petition is allowed. There would be no order as to costs. B. K. BEHERA J.-I agree.
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