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1996 (7) TMI 534 - ANDHRA PRADESH HIGH COURTExtract: .......the assessing authority at the stage of passing the order of assessment but that, in our view, would not justify exercise of power under section 14(4) of the Act. We, therefore, cannot sustain the order under revision. It is accordingly set aside. The tax revision case is allowed but in the circumstances of the case without costs. Petition allowed.
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