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1983 (4) TMI 77 - AT - Income TaxExtract: .......9(5) to file a revised return before the completion of the assessment. We, therefore, confirm the order of the Commissioner (Appeals) by which he has set aside the assessment and has restored the matter to the ITO to do the assessment afresh after taking cognizance of the revised return filed on 7-8-1980. 12. In the result, the appeal is dismissed.
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