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1955 (9) TMI 73 - HC - Income TaxExtract: .......section 25 (4) and the application was granted the department stopped at the second stage of charging and did not proceed to levy the tax or compel the assessee to pay the tax. In our opinion the case of the assessee falls within the ambit of the notification. The result is that the answer to the question submitted to us must be in the affirmative.
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