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1981 (3) TMI 111 - ITAT CHANDIGARHExtract: .......ngs. In our opinion, the case is therefore directly covered by the judgement of the Allahabad High Court in which the Hon ble Court has relied upon the judgement of the Supreme Court in the case of Rao Thakur Narayan Singh. The re-assessment proceedings are bad and as such were rightly annulled by the AAC. Her order is upheld. 11. Appeal dismissed.
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