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1991 (4) TMI 430 - MADRAS HIGH COURTExtract: .......ty of C form should be considered by the assessing officer to whom the case was restored is sound and fair. We do not find any reason to interfere with that finding recorded by the Tribunal. 3.. Consequently, in view of what we had said above, this revision fails and is dismissed. 4.. There shall however be no order as to costs. Petition dismissed.
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