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1979 (10) TMI 97 - AT - Income TaxExtract: ....... decision would again show that the facts before us were entirely different. Therefore, on the facts and in the circumstances of the case before us, we accept the plea made by the assessee that the Commr. stepped out of his jurisdiction under s. 25(2) of the WT Act. 8. We, therefore, cancel the order of the CWT under s. 25(2) and allow the appeals.
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