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1983 (7) TMI 138 - AT - Income Tax

The department appealed against the Commissioner's order setting aside the assessment for the asst. yr. 1977-78 due to discrepancies. The Commissioner (A) had the power to set aside the assessment under s. 251 of the Act, and the appeal was dismissed by the ITAT NAGPUR.

Citation: 1983 (7) TMI 138 - ITAT NAGPUR
Members: S. N. ROTHO, R. L. SANGANI

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