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1974 (9) TMI 32 - HC - Income TaxExtract: .......and against the revenue. I accordingly hold that, on the facts and in the circumstances of the case, the order of the Tribunal annulling the assessments for the three years in question was legal, valid and proper. The assessee must have the costs of all these references. A consolidated hearing fee is assessed at Rs. 150 only. S. K. JHA J.--I agree.
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