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1959 (5) TMI 42 - HC - Income TaxExtract: .......dge the help received from the illuminating and learned arguments addressed by Mr. R.S. Pathak for the applicants and Mr. Gopal Behari for the Department. For the reasons given above, I am of opinion that section 34(1A) offends article 14 of the Constitution and is invalid. I would, therefore, allow the applications with costs. Petitions dismissed.
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