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1978 (1) TMI 83 - ITAT AMRITSARExtract: .......ereotyped order explaining the version of the assessee as such and that he failed to make enquiries, which are called for in the circumstances of the case. Nothing of this sort has been established in this case. 14. For the reasons, we find it difficult to sustain the order of the Commissioner. 15. In the result, the appeal succeeds and is allowed.
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