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2020 (10) TMI 1166 - HC - Income TaxAssessment framed u/s 153A - Warrant of Authorization was issued jointly - HELD THAT:- Whether the assessee had produced the Warrant of Authorization or the Panchanama can only be ascertained by the Tribunal. Therefore, in the facts and circumstances of the case, we deem it appropriate to quash the Order passed by the Tribunal and to remit the matter to the Tribunal for decision afresh in accordance with law. All contentions of both the parties are kept open on merits of the matter.
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