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1987 (1) TMI 473 - MADRAS HIGH COURTExtract: .......gard to this aspect, we do not find any necessity to discuss the second point raised on behalf of the revision petitioner. In the result, we allow the tax revision case and set aside the order of the assessing officer as confirmed by the Appellate Assistant Commissioner and the Tribunal. Under the circumstances, there is no costs. Petition allowed.
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