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1978 (11) TMI 86 - ITAT DELHI-CExtract: .......stration Act, it would take effect from 5th July, 1947, and will prevail over a subsequent mortgage executed in favour of a third party on 10th Oct.,1947. Therefore, the matter is no more res-integra and is concluded by the said decision of the Supreme Court. We, therefore, annul the assessment under appeal. 5. In the result, the appeal is allowed.
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