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1979 (4) TMI 149 - ALLAHABAD HIGH COURTExtract: .......one which has been made under section 8(8), which is not appealable, the appeal filed by the assessee was incompetent, and was rightly dismissed. The view taken by the revising authority is incorrect, and cannot be upheld. The revision is allowed. As none has appeared on behalf of the assessee, there shall be no order as to costs. Petition allowed.
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