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1986 (6) TMI 78 - ITAT COCHINExtract: ....... as to how the order passed by the GTO is erroneous and prejudicial to the interest of the Revenue, we hold that the CGT has wrongly exercised jurisdiction under s. 24(2) of the GT Act and the order passed by the CGT is, therefore, quashed and the assessment made by the GTO is restored. 5. In the result, the appeal filed by the assessee is allowed.
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