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1997 (4) TMI 486 - ALLAHABAD HIGH COURTExtract: .......by the Tribunal is legally erroneous and deserves to be set aside. The revision petition is accordingly allowed and setting aside the impugned order dated September 13, 1996 it is ordered that the Commissioner s second appeal No. 416 of 1994 for the assessment year 1992-93 shall stand dismissed. Parties shall bear their own costs. Petition allowed.
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