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1975 (2) TMI 16 - PATNA HIGH COURTExtract: .......e question referred in the negative, in favour of the assessee and against the department and I would hold that, on the facts and in the circumstances of the case, proceedings under section 34(1)(a) of the Act were not initiated in accordance with law. In the circumstances of the case, I shall make no order as to costs. S. N. P. SINGH C.J.-I agree.
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