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239-IT/16-17 dated 21/03/2018, passed u/s 250(6) of the Income Tax Act, 1961 [in brevity the Act], in respect of Assessment Year 2014-15. The impugned order was emanated from the order of the ld. Deputy Commissioner Income Tax, Circle-II, Bhatinda (in brevity AO) passed u/s 143(3) of the Act, dated 27.12.2016. 2. Tersely, we advert