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1997 (9) TMI 21 - HC - Income TaxExtract: .......tes. The writ appeal, therefore, fails and the findings rendered by the learned single judge in para. 25 of his order which is challenged in this writ appeal are confirmed. The writ appeal is dismissed. No costs. Any observation made by us in this judgment will not affect the rights of the appellant in his appeal pending now before the authorities.
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