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1997 (6) TMI 21 - HC - Income TaxExtract: .......)(c) of the Income-tax Rules, 1962. In view of the above there is no need to consider the judgment of the Division Bench cited by the petitioners in the case of CIT v. D. R. Phatak 1975 99 ITR 14 (Bom). For the aforesaid reasons, the writ petition is rejected. Rule is discharged. In the circumstances of the case there shall be no order as to costs.
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