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2005 (2) TMI 840 - ALLAHABAD HIGH COURTExtract: .......od merged in the order passed by the Appellate Assistant Commissioner and doctrine of merger is attracted and sub-section (1A) of section 154 of the Act does not come in the way. We, therefore, answer the question referred to us in the affirmative i.e., in favour of the assessee and against the Revenue. However, there shall be no order as to costs.
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