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1992 (9) TMI 38 - GUJARAT HIGH COURT
Extract:
.......ee before the Appellate Assistant Commissioner. In our opinion, therefore, the Tribunal was right in entertaining the appeal of the assessee on merits, and in rejecting the preliminary objection raised by the Revenue. (ii) In the result, we answer question No. 3 in the affirmative, i.e., in favour of the assessee, and against the Revenue. No costs.