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    <description>Reassessment under section 147(a) read with section 148 was set aside by the appellate authority with a direction to make a fresh assessment, and the Tribunal affirmed that order. In view of the subsequent fresh assessment made in compliance with those directions, there was no surviving basis to interfere or to frame a referable question of law. The reference application was therefore disposed of against the Revenue.</description>
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      <description>Reassessment under section 147(a) read with section 148 was set aside by the appellate authority with a direction to make a fresh assessment, and the Tribunal affirmed that order. In view of the subsequent fresh assessment made in compliance with those directions, there was no surviving basis to interfere or to frame a referable question of law. The reference application was therefore disposed of against the Revenue.</description>
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