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2001 (1) TMI 943 - ANDHRA PRADESH HIGH COURT
Extract:
.......f the power under section 20(1) of the Act is absent, we hold that the revision undertaken by the Commissioner is without jurisdiction and must accordingly be invalidated. 42.. On the aforesaid analysis, the orders under appeal require invalidation and are accordingly set aside. In the result, the appeals are allowed as prayed for. Appeals allowed.