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2007 (7) TMI 599 - ALLAHABAD HIGH COURTExtract: .......as is apparent from the perusal of the assessment order under section 21 of the Act. In view of the discussion made above, the revision succeeds and is allowed. The order of the Tribunal dated August 8, 1994 is set aside and that of the assessing officer is maintained. In the facts and circumstances of the case, there shall be no order as to costs.
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