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1990 (9) TMI 15 - ORISSA HIGH COURTExtract: .......an order describing it as one under section 185(3) of the Act is not such an order and the assessee has no right of appeal against such an order tinder section 246(1)(i) of the Act. In view of the discussion made above, the question is answered in the affirmative against the assessee. There shall be no order as to costs. J. M. MAHAPATRA J.-I agree.
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