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1994 (8) TMI 270 - MADRAS HIGH COURTExtract: ....... consider the contentions on merits. We, accordingly, after hearing both sides, set aside the findings recorded by the learned single Judge and keep them open, reserving liberty to the appellant to urge the same before the assessing authority. 5.. The writ appeal is disposed of accordingly. No order as to costs. Writ appeal disposed of accordingly.
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