1988 (12) TMI 14

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....stance of the Department. They read thus : " 1. Whether, on the facts and in the circumstances of the case, the Tribunal was right in holding that the order of the Income-tax Officer to give effect to the appellate order is itself a fresh assessment order under sections 143/144/147 and hence the assessee was entitled to appeal against such order under section 246 of the Income-tax Act, 1961 ? (2....