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1973 (8) TMI 30 - HC - Income Tax(1) Whether, section 143 is a substantive section or it is merely a procedural section ? (2) Whether section 143 is directory or mandatory; (3) Whether, on the facts and in the circumstances of the case, the Tribunal was right in confirming the order of the Appellate Assistant Commissioner whereby the assessment was only set aside for being made de novo but was not annulled ?
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