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2018 (4) TMI 1593 - ALLAHABAD HIGH COURTRevision of assessment proceedings relating to the Assessment Years 1997-98, 1998-99 - Held that:- The Court finds that the issue involved is as to whether the revisionist is entitled to the benefit of exemption from tax in terms of Rule 12-A and in this regard certain directions have been issued to the First Appellate Authority including compliance relating to ascertaining requisite filling and submission of Form-3A as per relevant Rule. In these circumstances it is open for the revisionist to raise all the pleas before the First Appellate Authority - revision disposed off.
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