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1998 (12) TMI 109 - ITAT INDORE
Extract:
.......ve view, we are supported by the decision of Madras High Court in CIT v. Seshasayee Paper Boards Ltd. 1996 217 ITR 358. 13. For the reasons aforesaid, we hold that the Commissioner was perfectly justified in setting aside the assessment order. We uphold his order and reject the appeal of the assessee. 14. In the result, the appeal stands dismissed.