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1991 (7) TMI 162 - ITAT MADRAS-CExtract: .......) of the Registration Act, 1908. 53. In view of the foregoing, therefore, we set aside the impugned orders of the Commissioner(A), relating to proceedings both under the IT Act, 1961 and the WT Act, 1957 and restore those of the Assessing Officer relating to the proceedings referred to above. 54. In the result, the Departmental appeals are allowed.
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