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1982 (8) TMI 107 - ITAT CHANDIGARHExtract: ....... less the assessee to tell the assessing authority what inferences, whether of facts or law, should be drawn. 6. Since the very foundations of the reassessment are lacking, we have not considered it necessary to go into the merits of the case whether the addition of Rs. 6,000 was justified or not. 7. Vacating the reassessment, we allow this appeal.
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