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2001 (4) TMI 43 - HC - Income TaxExtract: .......x Appellate Tribunal on the point of principle though he has paid the taxes. The tax paid in excess be refunded to him. We put a note of appreciation for the zeal shown by him and efforts taken by him. The orders passed by the Assessing Officer pertaining to the years 1983-84 and 1984-85 are also set aside keeping in view the ratio of the judgment.
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