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1998 (3) TMI 62 - MADRAS HIGH COURTExtract: .......he words, which had nothing to do with any subsequent proceedings under the Act. We, therefore, hold that the order passed under section 155(7) of the Income-tax Act is not one which requires approval of the Inspecting Assistant Commissioner. The Revenue shall be entitled to costs in the sum of Rs. 1,500 (rupees one thousand and five hundred only).
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