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Appeals of the assessee are allowed partly for statistical purposes whereas appeal of the Revenue is dismissed
Bench: Shri Om Prakash Kant () & Shri Raj Kumar Chauhan ()
250 or section 254 or section 260 section 260 or section 262 or or section 263 or section 264, wholly or partly, , wholly or partly, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, otherwise than by making a fresh assessment or reassessment, the assessee shall be entitled to receive