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1983 (7) TMI 71 - AT - Income TaxExtract: .......consequence his order(s) cannot be said to be prejudicial to the interest of revenue. In the above view of the matter we hold that the orders as made by the ld. Commissioner for the two years under appeal on facts of the case are clearly unsustainable. The said orders are quashed and those orders of the ITO are restored. 6. The appeals are allowed.
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