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1981 (11) TMI 54 - ALLAHABAD HIGH COURT
Extract:
.......nt view, and so, recourse cannot be taken to s. 154 of the Act. On this view the Appellate Tribunal was not right in holding that s. 154 of the Act would not be invoked in this case. We, therefore, answer the question in the negative, in favour of the assessee and against the department. The assessee in entitled to costs which we assess at Rs. 250.