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1978 (12) TMI 44 - HC - Income TaxExtract: .......es. Before the Tribunal, the assessee could justifiably change the ground. The Tribunal was under a duty to entertain this submission and decide on merits. Accordingly, we answer the question referred to us in the affirmative, in favour of the assessee and against the department. The assessee will be entitled to costs which are assessed at Rs. 200.
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