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1989 (9) TMI 25 - GAUHATI HIGH COURT
Extract:
.......r this court to follow as a precedent. In the instant case, we hold that there was nothing in evidence and also on record to hold that the assessee defrauded the Revenue or that the Revenue suffered any prejudice. For the aforesaid reasons, we answer the question referred in the negative, in favour of the assessee and against the Revenue. No costs.