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1979 (8) TMI 91 - AT - Income TaxExtract: .......s a composite one covering both 154 and 143(2) aspects. No doubt, technically the assessee is right when he points out that the Tribunal should not have come to the application under s. 143(2) at all. Hence, we set-aside the order of the Tribunal in ITA no. 997(Ahd)/77-78 dt. 10th Oct., 1978. The matter would be kept for fresh hearing and disposed.
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