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1991 (1) TMI 48 - ALLAHABAD HIGH COURTExtract: .......in a contrary view is taken. It is held by the Orissa High Court that an order made under the proviso to section 184(4) is not appealable. But, in the light of the decision of this court, we cannot agree with the Orissa view. For the above reasons, the question is answered in the affirmative, i.e., in favour of the assessee and against the Revenue.
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