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2006 (11) TMI 713 - DELHI HIGH COURTExtract: .......t to a notice under Section 142 (1)(i) which was allegedly bad in law? The learned counsel for the parties are agreed that in view of the subsequent amendment, which has been made retrospective, the matter should be remanded to the Income Tax Appellate Tribunal for a fresh decision on merits. It is so ordered. The Appeal is disposed of accordingly.
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