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1988 (2) TMI 13 - ANDHRA PRADESH HIGH COURTExtract: .......and. We are unable to uphold the order of the Tribunal that, in the facts and circumstances of the case, the rectification of the assessments for 1973-74 and 1974-75 is not called for. We accordingly, answer the question referred in the negative, that is to say, in favour of the Revenue and against the assessee. There shall be no order as to costs.
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