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1995 (4) TMI 48 - GUJARAT HIGH COURT
Extract:
.......es to be quashed and set aside. Accordingly, all the petitions are allowed, the orders passed by the Income-tax Officer and confirmed by the Appellate Assistant Commissioner and by the Commissioner of Income-tax, are hereby quashed and set aside. Rule is made absolute. In the facts and circumstances of the case, there shall be no order as to costs.