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1973 (3) TMI 128 - ALLAHABAD HIGH COURT
Extract:
.......material at all. It is a sheer guess and, as such, the assessment order cannot be sustained. The petition is allowed. The impugned assessment order dated 24th February, 1972 (annexure 3 to the writ petition), and the notice of demand issued in pursuance thereof are quashed. The petitioner is entitled to the costs of this petition. Petition allowed.