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    <description>The amendment provides that where an appeal is against an assessment made under the summary assessment provision, the Commissioner (Appeals) may set aside that assessment and refer the case back to the Assessing Officer for a fresh assessment, expanding the Commissioner (Appeals) powers to include referral for reassessment.</description>
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      <description>The amendment provides that where an appeal is against an assessment made under the summary assessment provision, the Commissioner (Appeals) may set aside that assessment and refer the case back to the Assessing Officer for a fresh assessment, expanding the Commissioner (Appeals) powers to include referral for reassessment.</description>
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