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1996 (12) TMI 43 - ALLAHABAD HIGH COURTExtract: .......tter after giving reasons. Following the said authority, the petition is allowed the impugned order of the Commissioner (annexures 5 and 6 to the writ petition) passed both under the Income-tax Act and the Wealth-tax Act is quashed and the case is remitted to the Commissioner with the direction that he will redecide the matter afresh on the merits.
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