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    <description>The court addressed the assessment order under section 143(3) of the Income-tax Act, 1961 for the assessment year 1987-88. The appellate authority deleted Rs.15,11,287, remanding the issue back to the Assessing Officer for fresh adjudication in light of a decision by the Settlement Commission. The court directed the Assessing Officer to await the Settlement Commission&#039;s decision, allowing for the transfer of the case to another Bench for expedited resolution if necessary. The writ petition was allowed with no costs, providing clarity on the proceedings and the Settlement Commission&#039;s role in resolving the tax dispute effectively.</description>
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