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1965 (8) TMI 100 - MADRAS HIGH COURTExtract: .......pe and application of subsection (3) of section 24B, it must be held that the assessment orders under the Excess Profits Tax Act are also vitiated because of the same defects in not fully applying the procedure prescribed by that sub-section. The questions referred to us are all answered in favour of the assessee and against the revenue with costs.
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