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1989 (1) TMI 59 - PUNJAB AND HARYANA HIGH COURT
Extract:
.......ell in error in holding section 140A(3) of the Act to be ultra vires. The reference has thus to be answered in the negative, in favour of the Revenue and against the assessee. As a consequence, the Tribunal shall decide the appeal of the assessee afresh on merits. This matter is disposed of accordingly. There will, however, be no order as to costs.