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1988 (10) TMI 8 - JAMMU AND KASHMIR HIGH COURTExtract: .......ssed by the Commissioner of Income-tax-I, Amritsar, is hereby quashed and respondent No. 2 is hereby directed to reconsider the application of the petitioner for granting to him the benefit of section 271(4A) of the Act and decide the application on merits after consideration according to law. The parties, however, are left to bear their own costs.
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