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1953 (3) TMI 44 - HC - Income TaxExtract: ....... of the Income-tax Act were not given by the Income-tax Officer to the assessee ?" In our opinion it is unnecessary to decide this question because all proceedings taken by the Income-tax Officer pursuant to the orders passed by the Commissioner under Section 33B must be bad inasmuch as we have held that the orders of the Commissioner are bad.
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