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1998 (2) TMI 557 - MADRAS HIGH COURTExtract: .......ssioner to examine the case of the assessee, we are of the view that the assessment year involved is 1976-77 and the Joint Commissioner passed the order in the year 1985 and after a period of 13 years, if the matter is remitted, no useful purpose will be served. In this view of the matter, we dismiss the tax case appeal. No costs. Appeal dismissed.
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