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2007 (1) TMI 526 - ALLAHABAD HIGH COURTExtract: .......to the assessing authority to adjudicate the matter afresh. As stated above, in the present case the applicant could not produce the relevant documents, which were asked by the assessing authority to produce, which has been held relevant to adjudicate the correctness of the transactions. In the result, revisions fails and is accordingly, dismissed.
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