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1984 (1) TMI 46 - HC - Income TaxExtract: .......th these references must be answered in the affirmative, in favour of the assessee and against the Revenue as under In the facts and circumstances of the case, the appeal filed by the applicant before the Appellate Assistant Commissioner of Income-tax was maintainable under section 246 of the Income-tax Act, 1961. Parties will bear their own costs.
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