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1993 (4) TMI 108 - AT - Income TaxExtract: .......erred to in clause (b) of section 143(1). Therefore the redressal for such an assessment has to be taken by filing an appeal before the Appellate Asstt. Commissioner. I therefore agree with the view expressed by the learned Judicial Member. 6. The matter will now go back to the regular Bench for decision of the appeal according to majority opinion.
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