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1986 (11) TMI 369 - ANDHRA PRADESH HIGH COURTExtract: .......tance of the assessee. The Deputy Commissioner does have such a power. The Commissioner, of course, has not gone into the merits of the dispute. If he thinks that any interference is called for upon the merits of the case, it is always open to him to do so. The special appeal is accordingly allowed. No costs. Advocate s fee Rs. 250. Appeal allowed.
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