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1962 (6) TMI 51 - BOMBAY HIGH COURTExtract: .......ght we know the relevant evidence may still be available to the assessee. In our opinion, therefore, it is not possible to say that the Tribunal has misdirected itself in making the order of remand. In the result, both the questions are answered in the negative. The assessee shall pay the costs of the department. Questions answered in the negative.
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