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1976 (9) TMI 62 - ITAT DELHI-BExtract: ....... of the factual aspect of the addition. We restrict our remand to the Appellate Asstt. Commissioner only to the legal contention viz. that since the return had already been filed for the assessment year in question and remained undisposed of, the proceedings under s. 148 had not been validly initiated. The appeal will be treated as allowed in part.
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