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    <description>An ex parte income-tax assessment was set aside, and the appellate order was construed in the context of the record to permit a full fresh assessment. The court held that the Income-tax Officer was not confined to a limited enquiry, because the observation that all details had not been examined indicated a reopening for comprehensive reconsideration of the case. The scope of the reassessment was therefore not restricted, and the issue was decided in favour of the Revenue.</description>
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      <link>https://www.taxtmi.com/caselaws?id=19356</link>
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