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1967 (7) TMI 10 - GUJARAT HIGH COURTTribunal having set aside the assessment was justified in directing the ITO to reassess the share income of the non-resident after due notice to the assessee firm as representing the non-resident partner - Tribunal has authority under s. 33(4) to direct the AAC or the ITO to hold a further enquiry and dispose of the case on the basis of such inquiry
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