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1980 (2) TMI 31 - MADHYA PRADESH HIGH COURTExtract: .......horise consideration of any matter by the AAC which was not raised or processed before the ITO and the Explanation, therefore, on its true construction, does not help the department. For the reasons given above, we answer all the questions in the affirmative, in favour of the assessee and against the department. There shall be no order as to costs.
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