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1992 (2) TMI 13 - ALLAHABAD HIGH COURTExtract: .......rits of the reassessment, the case shall have to go back to the Appellate Assistant Commissioner for decision of the assessee s appeal on merits. In the premises, we answer the question referred for our opinion in the affirmative, in favour of the Revenue and against the assessee. The Revenue will be entitled to its costs which we assess at Rs.250.
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