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2001 (2) TMI 93 - ANDHRA PRADESH HIGH COURT
Extract:
.......ectification of the assessment. The Tribunal relied on judgment in Smt. Sankari Manickyamma s case 1976 105 ITR 172 (AP), that obviously stands reversed in view of the judgment of the Supreme Court in Rama Bai s case 1990 181 ITR 400. For all these reasons, we answer the question in favour of the Revenue as indicated above and against the assessee.