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1977 (3) TMI 42 - BOMBAY HIGH COURT
Extract:
.......as such the appeal to the Appellate Assistant Commissioner was competent under section 30(1) of the 1922 Act. The Tribunal s view was, therefore, correct. Having regard to the above discussion, the first question referred to us is answered in the affirmative and in favour of the assessee. Revenue will pay the costs of the reference to the assessee.