IT : Where Tribunal restored/ set aside issue to file of Assessing Officer to verify/examine each entry in books of account and to decide issue afresh after examining books of account of assessee and ultimately Assessing Officer had revised assessed income accordingly, if there was a mistake in order of Assessing Officer, only course of action available to Assessing Officer was to take an action under section 154 but not to initiate proceedings for passing a second order[Para 6]
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