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1995 (11) TMI 39 - HC - Income Tax
Extract:
.......x Officer for the assessment year 1974-75 was erroneous for want of making enquiry, and is otherwise prejudicial to the interests of the Revenue is not well-founded in law. Accordingly, we answer both the questions referred to us in the negative, that is to say, in favour of the assessee and against the Revenue. There shall be no order as to costs.