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1979 (8) TMI 197 - ALLAHABAD HIGH COURTExtract: .......l process. In the absence of a finding on any of these aspects, it is difficult to uphold the order. In the result, this revision succeeds and is allowed. The order passed by the Additional Revising Authority is set aside. He shall decide the revision afresh. As nobody appeared for the assessee there shall be no order as to costs. Petition allowed.
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