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1988 (9) TMI 21 - GAUHATI HIGH COURTExtract: .......f such an order. The effects are dealt with under sub-section (3) of section 185 of the Act. In such a situation, it is not improper to hold that the order is passed under sub-section (3) of section 185 where the words are shall not have effect . We answer the question in the affirmative, in favour of the assessee and against the Revenue. No costs.
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