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1977 (3) TMI 15 - MADRAS HIGH COURT
Extract:
.......of ours is not in any way inconsistent with the view now we have taken on the scope of section 271(1). Under these circumstances, we agree with the conclusion of the Tribunal, even though for different reasons. Hence the question referred to this court is answered in the affirmative and in favour of the assessee. There will be no order as to costs.