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1982 (2) TMI 328 - GAUHATI HIGH COURTExtract: .......8. In the result, therefore, the petitions are allowed and the matters are remitted to the learned Commissioner for due disposal of the applications according to law. There is no order as to costs. 9. Before parting, we would observe that we have derived considerable assistance from the judgment of Hansaria J. in Sardar Kartar Singh v. CWT ITR 379.
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