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1961 (10) TMI 78 - HC - Income Tax
Extract:
.......as required. In our opinion, therefore, the refusal by the Tribunal to give a direction under the provisions of section 34(3) of the Income-tax Act was a valid refusal and the second question, therefore, must be answered in the affirmative. We answer accordingly. The department will pay the costs of the assessee. 11. Questions answered accordingly.