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1994 (9) TMI 330 - ALLAHABAD HIGH COURTExtract: .......d that the Commissioner s Second Appeal No. 285 of 1984 shall stand dismissed while the revisionist s Second Appeal No. 1008 of 1981 shall stand allowed and the penalty levied by the assessing officer vide order dated February 28, 1980, shall stand quashed. In the circumstances of the case, the parties shall bear their own costs. Petitions allowed.
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