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1997 (9) TMI 60 - HC - Income TaxExtract: .......sely affect the parties nor their profession. We are therefore of the opinion that section 234A of the Act of 1961 is not violative of article 14 or 19(1)(g) of the Constitution of India. As a result, the writ petition being without any merit is dismissed. There shall be no order as to costs. Security amount, if any, be refunded to the petitioners.
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