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1983 (2) TMI 45 - PATNA HIGH COURT
Extract:
....... are identical, the only difference being that they relate to the subsequent assessment years as mentioned above and the dates of the different orders are different. As such, identical questions framed in those cases are also answered in the affirmative and against the Department. There shall be no order as to costs. ASHWINI KUMAR SINHA J.-I agree.