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1984 (12) TMI 123 - ITAT JAIPURExtract: .......e for the assessee and accordingly we hold that as s. 36(3) of the ED Act was procedural in nature, it applies even to all pending matters irrespective of the fact whether they belong prior to the amendment or subsequent to them. Therefore, even on this account the appeal should succeed. 8. In the result the appeal filed by the assessee is allowed.
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