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1985 (11) TMI 107 - ITAT MADRAS-BExtract: .......e to put its own construction upon the provisions of the Act regardless of the practice of the department and the directions for the guidance of the officials.... In view of all of the above, we set aside the order of the Commissioner and restore the order of the ITO dated 30-7-1981 passed under section 154. 3. In the result, the appeal is allowed.
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