1993 (9) TMI 349

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....which three questions have been referred to this Court but we have reframed them into an single question on the order sheet which is in the following terms: "Whether, when the Commissioner has set aside the assessment under section 263, the appeal filed by the assessee before Commissioner (Appeals) becomes infructuous ?" 2. We have heard Shri Vikram Gulati, the learned counsel for the ....