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1999 (4) TMI 27 - ALLAHABAD HIGH COURTExtract: ....... assessment years have rightly been made in the name of the assessee. The Tribunal had erred in quashing the said assessments. We, therefore, answer the question of law referred to us in the negative, i.e., in favour of the Department and against the assessee. Since nobody has appeared on behalf of the assessee there shall be no orders as to costs.
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