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1979 (10) TMI 46 - KARNATAKA HIGH COURTExtract: .......nto consideration in exercising the power under s. 18(2A). For the reasons stated above, the order of the Commissioner to the extent it is prejudicial to the assessee is set aside with a direction that the Commissioner shall pass orders afresh after giving an opportunity to the petitioner to be heard and in the light of the observations made above.
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