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1995 (7) TMI 2 - HC - Income TaxExtract: .......esent case. The appropriate authority is directed to redispose of the matter in accordance with the law, bearing in mind the observations and directions contained in the case of C. B. Gautam v. Union of India 1993 199 ITR 530 (SC). Both these applications are disposed of accordingly. There will be no order as to costs. DR. J. N. DUBEY J.---I agree.
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