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2001 (7) TMI 93 - PUNJAB AND HARYANA HIGH COURTExtract: .......sessee s own case that the account was not produced at the relevant time, the view taken by the Tribunal cannot be said to be wrong so as to call for any interference in the second appeal. No other point has been raised. In view of the above, we find no infirmity in the order so as to call for any interference. Accordingly, the appeal is dismissed.
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