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2000 (1) TMI 937 - ALLAHABAD HIGH COURTExtract: .......o material before the assessing authority to initiate proceedings under section 21 for issuing notice on March 28, 1978. 6.. In view of the discussions made above, the revision is allowed. Impugned orders passed by the first appellate authority and the Tribunal are set aside. The order of the assessing authority is also set aside. Petition allowed.
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