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1984 (1) TMI 117 - ITAT CHANDIGARHExtract: .......nd subsequent to the assessment year under appeal on the basis of the decree. There are, therefore, no facts to justify the rights of the Revenue in going behind the screen and finding out what lie there. I, therefore, direct that the assessment with regard to the lease rent be treated as substantive in the case of the assessee. 11. Appeal allowed.
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