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1976 (2) TMI 14 - HC - Income TaxExtract: .......on a reappraisal of the evidence. In view of this pronouncement of law, we are of opinion that we cannot go into the findings recorded by the Appellate Tribunal. The result is that we answer the reference in the affirmative, against the department and in favour of the assessee. The assessee shall be entitled to his costs which we assess at Rs. 200.
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