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1992 (7) TMI 123 - ITAT HYDERABAD-BExtract: .......y Act. Unhesitatingly we therefore hold that the Appellate Controller of Estate Duty committed a grave error in confirming the re-opening action of the Asstt. Controller of Estate Duty under section 59(b) and framing another assessment. We therefore vacate and quash the orders of the lower authorities and allow this appeal of the accountable person
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