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1990 (11) TMI 378 - ALLAHABAD HIGH COURTExtract: .......ver 13 years has already gone by and in particular the tax in dispute is a small amount of Rs. 274 only, we do not think it to be a fit case in which such direction be issued for a fresh assessment. In view of the discussion made above, the writ petition succeeds and is accordingly allowed. There will be no order as to costs. Writ petition allowed.
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