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1972 (4) TMI 19 - DELHI HIGH COURTWhether the Tribunal, having held that the order of assessment for the year 1961-62 made under section 143(3) of the Income-tax Act, 1961, was invalid, could restore the case to the file of the Income-tax Officer and direct him to proceed from the return stage and make fresh assessment according to law under the Income-tax Act, 1922 - question has to be answered in favour of the assessee - Reference answered in the negative
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