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1980 (11) TMI 33 - HC - Income TaxExtract: .......eferred as follows 1. The Tribunal was right in holding that the assessment was not nullity and there was substantial compliance with s. 144B. 2. The Tribunal was justified in setting aside the assessment order passed by the ITO and the order passed by the AAC and in directing the ITO to make a fresh assessment. There shall be no order as to costs.
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