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2001 (6) TMI 57 - GUJARAT HIGH COURT
Extract:
.......ority to reconsider the revision application on merits after hearing the assessee or its representative. 15. In view of the above discussion, the impugned order No. HQ. 1/181 (263)/AR.7/99-2000 dt. 23rd March, 2001 is quashed and set aside, The petition is disposed of accordingly. Rule is made absolute to the above extent with no order as to costs.