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1995 (2) TMI 437 - GAUHATI HIGH COURT
Extract:
.......fication for deleting this amount of ₹ 50,000. Now going through the ITO's order, it would be evident that the essential requirements of section 144 have not at all been complied with. 6. In view of the foregoing discussion, the question, as referred, is answered in the negative, that is, in favour of the assessee and against the revenue.