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1998 (11) TMI 55 - HC - Income TaxExtract: .......garded as lawful. The impugned order which is a bald refusal, in the circumstances, cannot be sustained. That order is set aside and the matter is remitted back to the Central Board of Direct Taxes for reconsideration in accordance with law and in the light of the observation made in the course of this order. The writ petition is allowed. No costs.
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