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1997 (12) TMI 159 - AT - Income TaxExtract: .......is regular assessment. Similar view has been expressed by the Special Bench of the Settlement Commission in Sahitya Mudranalaya (P.) Ltd., In re 1995 79 Taxman 463 (ITSC - Bom.). In the light of this discussion, I am of the opinion that the order of the Assessing Officer is in order and the same is restored. 7. In the result, the appeal is allowed.
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