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2006 (12) TMI 556 - PUNJAB & HARYANA HIGH COURTExtract: ....... CIT(Appeals), fresh assessment orders in relation to the two assessment years have also been passed. No reference in those orders have been made to the order passed by the revenue under Section 271-D of the Act. We are of the view that no substantial questions of law arise for our consideration in this appeal. Thus, the appeal is hereby dismissed.
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