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2000 (3) TMI 99 - CEGAT, COURT NO. I, NEW DELHIExtract: .......that assessee and buyer are related. Under these circumstances, the proceedings initiated pursuant to show cause notices are contrary to Section 4(1)(a) of the Act. In these state of things, the view taken by the Commissioner in the impugned orders are unassailable. We do not find any merit in these appeals. These appeals are accordingly dismissed.
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