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1992 (3) TMI 61 - HC - Income TaxExtract: .......c) of rule 115 of the Income-tax Rules, 1962, is illegal as the same overrides the substantive provisions of the Act. In view of the aforesaid findings of ours, we quash the order dated March 30, 1989, passed by respondent No. 1 and make the rule absolute in terms of prayer clauses (a) and (b) and allow this writ petition with no order as to costs.
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