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1983 (1) TMI 57 - ANDHRA PRADESH HIGH COURTExtract: ....... main ground urged by it before the appellate authorities we would not be justified, in the exercise of our advisory jurisdiction, to make any such reservation as asked for by the assessee s counsel. For the above reasons, we answer the question referred to us in the affirmative, that is, in favour of the Revenue and against the assessee. No costs.
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