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1979 (7) TMI 86 - ALLAHABAD HIGH COURT
Extract:
.......sion to adduce fresh evidence, acted arbitrarily. In regard to the Appellate Tribunal also, our view is the same and hence our answer to the question would be in the affirmative. We, therefore, answer the question referred to us in the affirmative, in favour of the department and against the assessee. The department is entitled to Rs. 200 as costs.