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2001 (12) TMI 200 - ITAT CHANDIGARH-B
Extract:
.......xpayer liability vide Lord Hewart in Rex vs. Special Commissioner (1935) 20 Tax Cases 381 (CA) Greer L.J. in IRC vs. Sneath (1932) 17 Tax Cases 149 (CA) Rome, LJ in the same case, IRC vs. Sneath and Lord Wright M.R. in Rex vs. Special Commissioner. 5. In view of the above discussions, we allow the assessee to raise the additional grounds of appeal.