2004 (6) TMI 311

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Full Text of the Document

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....11th March, 1998 pertaining to Asst. yr. 1995-96. 2. At the time of hearing, Shri N.R. Mertia was present on behalf of the assessee and Shri Rajendra Sisodia was present on behalf of the Department. 3. We have heard the rival Representatives and have perused the evidence on record. 4. The only issue involved in this appeal pertains to application of provisions of s. 145 in the case of this asse....