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1978 (5) TMI 21 - ALLAHABAD HIGH COURTExtract: .......d the final order, his jurisdiction to do so had been taken away by the amendment in s. 274(2) of the Act, the order passed by him was thus without jurisdiction. We, accordingly, answer the question referred in the affirmative, in favour of the assessee and against the department. The assessee is entitled to its costs which are assessed at Rs. 200.
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