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1995 (4) TMI 267 - MADRAS HIGH COURTExtract: ....... and 16(2) of the Act for the assessment years under consideration. In that view of the matter, the common order passed by the Tribunal in both the assessment years under consideration is set aside and the orders passed by the D.C.T.O. II, Enforcement Wing, Tiruvannamalai, stand restored. Both the revisions are allowed. No costs. Petitions allowed.
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