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1984 (7) TMI 338 - RAJASTHAN HIGH COURTExtract: .......ase, the learned Deputy Commissioner (Appeals) has admitted the declaration form at the appellate stage and found it to be genuine and gave the assessee the advantage of concession. We do not find any error or illegality in that order. In this view of the matter, our answer is in the affirmative in favour of the assessee and against the Department.
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