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2003 (1) TMI 132 - HIGH COURT OF PUNJAB & HARYANA AT CHANDIGARHExtract: .......ute that such a declaration had been furnished by the assessee. In this view of the matter, the Tribunal was right in reversing the order of the Commissioner. Since there is no requirement in the notification that the certificate from the jurisdictional Range Officer had to be produced, we find no ground to issue the mandamus prayed for. Dismissed.
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