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1984 (1) TMI 125 - ITAT DELHI-DExtract: .......ESA in order under section 154, more so when the ITO had himself allowed ESA for the full year on the 5 ton arc furnace. We, accordingly, accept the assessee s contention that the matter being debatable, the ITO s order under section 154 deserve to be quashed. We, accordingly, quash the ITO s order under section 154 and allow the assessee s appeal.
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