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1965 (4) TMI 102 - MADRAS HIGH COURTExtract: .......ue influence. It is expected that the assessing Officer will bring to bear upon the question his objective mind which should be demonstrable in his order so that the appellate authority may be in a position to judge of its propriety and fairness. Subject to these observations, we dismiss W.P. No. 1578 of 1964 but with no costs. Ordered accordingly.
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