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2007 (12) TMI 478 - HC - Income TaxExtract: .......ction of the assessing officer, which has been over-reached in this case, we are of the view that the order of the assessing officer is hit by the ratio laid down in the case of Apollo Tyres cited supra and the Tribunal has rightly reversed it. We do not find any ground to interfere with the order of the Tribunal. The appeal is dismissed. No costs.
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