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1992 (4) TMI 90 - ITAT JAIPURExtract: ....... case of Lakashapal National Ltd. does not assist the Department. The assessment order could, therefore, not be held to be erroneous or prejudicial to the interests of the Revenue. The learned CIT having, therefore, fallen into an error, his order has to be quashed. We hold accordingly. 6. In the result, the appeal filed by the assessee is allowed.
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