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1984 (6) TMI 119 - ITAT HYDERABAD-AExtract: .......Cloth Stores v. CIT 1980 121 ITR 604. We are bound by the decision of the Andhra Pradesh High Court as far as the prohibition to make an assessment on the AOP is concerned, when an assessment has been made on one of the members earlier. Therefore, the revenue cannot succeed on this point. 9. The result is, the appeal of the department is dismissed.
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