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2004 (10) TMI 565 - ANDHRA PRADESH HIGH COURTExtract: .......Government Pleader submits that the matter be remanded. We do not understand what purpose it will serve to remand the case, if High Court was not able to make the department search the record and produce before it, how can an assessing officer be able to procure such a record. For these reasons, this request is also not considered. Appeals allowed.
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