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    <title>Amendment of section 251.</title>
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    <description>The amendment permits the appellate authority, on an appeal against an assessment made under the summary assessment provision, to set aside the assessment and refer the case back to the Assessing Officer for a fresh assessment, thereby adding an explicit remittal power when hearing such appeals.</description>
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      <description>The amendment permits the appellate authority, on an appeal against an assessment made under the summary assessment provision, to set aside the assessment and refer the case back to the Assessing Officer for a fresh assessment, thereby adding an explicit remittal power when hearing such appeals.</description>
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