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1990 (9) TMI 125 - ITAT ALLAHABAD-BExtract: .......cts and observations, we are of the opinion that the order of the learned CIT(Appeals) was perfectly correct and justified and in fact, the order of the assessing officer almost bordered at the stage of contempt of Hon ble High Court. The issues are, therefore, decided accordingly. 25. In the result, both the appeals are decided against the revenue
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