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2001 (2) TMI 68 - MADRAS HIGH COURTExtract: .......untenable. Once it is found that the requirements of section 32A are satisfied the benefit thereunder cannot be denied. We answer the reference in favour of the assesses and against the Revenue. As the assessee has not appeared, instead of awarding costs to the assessee, we direct that the Revenue pay a sum of Rs. 1,500 to the State Legal Aid Fund.
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