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2007 (7) TMI 172 - HIGH COURT BOMBAYTribunal has given any reasons for not agreeing with the findings of fact recorded by the Assessing Officer and has merely applied the ratio of the Judgment – held that the tribunal was bound to address itself to the impugned order of the Assessing Officer - Considering the above, the impugned order of the tribunal is set aside and the matter is remanded back to the tribunal for consideration de novo according to law - Appeal allowed accordingly
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