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1952 (11) TMI 15 - HC - Income TaxExtract: .......Income-tax Act. The reference is accordingly answered in favour of the assessee. But since the question of discontinuance has been answered in favour of the department there will be no order as to costs. The assessee is entitled to withdraw the amount of ₹ 100 which he has deposited with the Appellate Tribunal. Reference answered accordingly.
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