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1978 (4) TMI 69 - KARNATAKA HIGH COURT
Extract:
....... order made under s. 217 in a proceeding before the ITO which is prejudicial to the revenue and in each of these cases there is no such order in existence. The action taken in each of these cases by the Commissioner was, therefore, a premature one. In the result, the questions referred to us in these cases are answered in the affirmative. No costs.