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1971 (12) TMI 103 - PUNJAB HIGH COURTExtract: .......in the latter case are quashed. The assessing authority will, however, be at liberty to make fresh assessments in accordance with the provisions of the Act and in the light of the observations made above. I would, however, leave the parties to bear their own costs in all these cases. HARBANS SINGH, C.J.-I agree. Appeals dismissed. Petition allowed.
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