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2009 (9) TMI 985 - HC - Income TaxExtract: .......ard learned counsel for the parties and perusing the paper book, no doubt is left that the issues raised in the instant petition are squarely covered by our judgment rendered in the case of Karnail Singh (supra). Accordingly, the instant petition fails and the same is dismissed in terms of our judgment rendered in the case of Karnail Singh (supra).
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