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1994 (11) TMI 191 - AT - Income TaxExtract: .......ntention of the learned counsel for the assessee that the assessee will have to face the same rigours in the fresh assessment proceedings, in our view, at the most, it can be termed as some inconvenience and nothing beyond that and which by no means is a ground to stay the proceedings. 16. In view of this, we reject the application of the assessee.
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