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1985 (3) TMI 11 - PATNA HIGH COURTExtract: .......nt Commissioner suffered from legal infirmity in view of the amended provisions of sections 274 and 275 of the Act and we see no reason to take different view in the matter. This reference must also be answered in the same terms, i.e., in favour of the Revenue and against the assessee but there shall be no order as to costs. UDAY SINHA J.--I agree.
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