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2006 (4) TMI 202 - ITAT HYDERABAD-A
Extract:
.......erefore, the levy fails. 13.1 In the result, the question referred to us by the Hon ble President is answered in the negative, against the revenue and in favour of the assessee. 13.2 Now, the matter shall go back to the concerned Division Bench to dispose of the appeal in the light of the above answer to the question referred to this Special Bench.