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2009 (8) TMI 1136 - ALLAHABAD HIGH COURTExtract: .......ed the said amount, it is open to the applicant to move an application before the Assessing Authority along with the proof of deposit and there is no reason, in case if the amount is found to be deposited the credit/benefit may not be allowed by the Assessing Officer. In view of the above, the revision has no substance and is accordingly dismissed.
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