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1984 (7) TMI 33 - ANDHRA PRADESH HIGH COURTExtract: ........ Balasubramanian 1982 138 ITR 815 (Mad). For the aforesaid reasons, we hold that the Tribunal was correct in coming to the conclusion that the order passed by the ITO under s. 155(5) is erroneous. We answer the questions referred to us in the affirmative, i.e., in favour of the assessee and against the Revenue. There shall be no order as to costs.
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