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1986 (10) TMI 50 - ITAT AHMEDABAD-AExtract: .......ours with the facts and circumstances considered by the Hon ble High Court in the reported case. Respectfully following the said decision of the Hon ble High Court, we would uphold the submissions made on behalf of the accountable person. We would, therefore, direct the ACED to modify the assessment accordingly 7. In the result, the appeal allowed.
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