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1962 (11) TMI 60 - HC - Income TaxExtract: ....... are not called upon to consider that question in this writ petition, because it is the jurisdiction of the Commissioner to determine the place of business that is challenged, and we are of the view that that order is valid and cannot be quashed. In this view, the petition is dismissed with costs. Advocate's fee ₹ 250. Petition dismissed.
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