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1978 (7) TMI 224 - KERALA HIGH COURTExtract: .......y different. 10.. For the foregoing reasons, we come to the conclusion that the Appellate Tribunal was right, on the facts and circumstances of the case, in vacating the Deputy Commissioner s order and restoring the orders of the assessing officer. The tax revision cases are, therefore, dismissed, but with no order as to costs. Petitions dismissed.
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