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1983 (6) TMI 45 - ITAT ALLAHABAD-AExtract: ....... individual assessments of Smt. Ram Dulari Talwar. In this view of the matter the impugned orders of the ld. CIT are themselves erroneous and cannot stand on the scrutiny of s. 168 and 263 of the IT Act, 1961 or s. 19A and 25 of the WT Act, 1957. Both the orders are, therefore, set aside. 6. In the result, appeals filed by the assessee are allowed.
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