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1970 (3) TMI 34 - HC - Income TaxExtract: .......er the application of the provisions of the first proviso to section 10(5)(a) as if it is a new matter and not as if the Appellate Assistant Commissioner has already decided that every step required to be followed by the first proviso had in fact already been followed and the result had been reached. The assessee to pay the costs of the department.
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