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1998 (10) TMI 67 - HC - Income TaxExtract: .......26, 1983. Therefore, we are of the view that the Madras High Court judgment in Madras Fertiliselrs Ltd. s case 1980 122 ITR 139 was not before the Income-tax Officer at the time when he made the original assessment. In the light of the above, we answer the question in the negative and in favour of the Revenue. The reference is accordingly answered.
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